Appeal (High Court)–statute confers a limited right of appeal only in a case which involves substantial question of law

Janardhanam Balaji Vs ACIT (Madras High Court)

Right of appeal is not automatic. When statute confers a limited right of appeal only in a case which involves substantial question of law, it is not open to sit in appeal over factual findings arrived at by AO, CIT(A) and Appellate Tribunal. Hence, appeal was not entertained.

FULL TEXT OF THE HIGH COURT ORDER / JUDGMENT 

Both these ap

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