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| The Tax Publishers2020 TaxPub(DT) 3806 (Mad-HC) : (2020) 275 TAXMAN 0618 INCOME TAX ACT, 1961
Section 260A
Since entire matter, which culminated in the order of Tribunal, was fully factual and there was no question of law, much less substantial question of law arising for consideration under section 260A, therefore, appeal against such order was dismissed.
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Appeal ( High Court ) - Maintainability - No substantial question of law -
AO completed assessment drawing certain conclusions, which were wholly adverse to assessee-Society. CIT(A) granted partial relief. Whatever relief granted by CIT(A) was affirmed by Tribunal on re-examination of the facts. Assessee by way of appeal filed under section 260A challenged order of Tribunal confirming remaining disallowance. Held: Entire matter, which culminated in the order of Tribunal, was fully factual and there was no question of law, much less substantial question of law arising for consideration under section 260A. Therefore, appeal was dismissed.
REFERRED :
FAVOUR : Against the assessee
A.Y. : 2012-13
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