The High Court dismissed the assessee’s appeals against the order of the Tribunal in Mange Ram Mittal v. Asst. CIT, (2007) 289 ITR (AT) 112 (Delhi) [SB] arising out of an assessment made pursuant to a search, holding that the Tribunal had found that there was undisclosed income of the assessee which he had earned through ghost and benami companies, which were run on the properties taken on rent by him, that the assessment order had been correctly reassessed by the three-Member Bench of the Tribunal which had examined the case on the facts, and that pure findings of fact were immune from challenge in appeals under section 260A.SLP dismissed. [BP. 1-4-1986 to 28-6-1996)