If substantial question of law arises for consideration, appeal under section 260A is maintainable

CIT Vs Ashok Kumar Arora High Court of Delhi ITA No. 713 of 2010 A.K. Sikri and M.L. Mehta, JJ Decided on: 3 May 2011  Judgment A.K. Sikri, J. 1. We had heard the counsel for the parties on the admission of this appeal. After hearing the matter, we are of the view that the substantial questions of law do  arise for consideration. 2. Admit. The following substantial questions of law are framed: “(i) Whether the ITAT has erred in deleting the additions, which were made by the AO in circumstances which clearly where no books of account were produced and documents recovered wh...