IT : Court should resort to section 260A after being satisfied that appeal involves more/additional substantial question of law other than one on which appeal was admitted for hearing
IT : Finding of Tribunal that investments unearthed during search belonged to assessee and not to his relatives was a pure finding of fact and did not give rise to any substantial question of law
[2013] 31
taxmann.com 238 (Madhya Pradesh)
HIGH COURT OF MADHYA PRADESH
Vinod Prakash Saxena