9911796707
TMI Blog2005 (1) TMI 105X X X X Extracts X X X X X X X X Extracts X X X X ..... irely de hors the subject or it is based on no reasoning, or it is absurd, or it is against the provisions of law, that a case for substantial question of law is made out – since no question of law is involved revenue appeal dismissed - 81 of 2004 - - - Dated:- 27-1-2005 - A. M. SAPRE and ASHOK KUMAR TIWARI JJ. A. P. Patankar for the appellant. JUDGMENT The judgment of the court was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ration in this appeal and that two questions proposed by the appellant (Revenue) do not satisfy the rigour of substantial question of law within the meaning of section 260A of the Act. 5. The issue relates to grant of certain deletion which were made by the Assessing Officer in the course of block assessment proceedings initiated against the assessee under section 158BC of the Act. The Assessi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Assessing Officer to determine the actual taxable liability arising out of the raid proceedings. 6. In our opinion, once the Commissioner of Income-tax (Appeals) and then lastly the Tribunal have accepted the explanation of the assessee and accordingly, deleted certain additions made by the Assessing Officer then it does not involve any substantial issue of law as such. In other words, this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he explanation offered by the assessee and accepted the explanation thereby upholding the view of the Commissioner of Income-tax (Appeals). As a consequence, the certain additions made came to be deleted. 8. We thus, do not find any merit in the appeal. It fails and is dismissed in limine by holding that it does not involve any substantial question of law. 9. No costs. - - TaxTMI - TMIT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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