Where the Tribunal set aside the additions made qua the income of the assessee, inter alia, on the ground that there was no application of mind by the Additional Commissioner in granting approval under section 153D of the Income-tax Act, 1961, and the High Court, on the Department’s appeal, held that having regard to the findings returned by the Tribunal, which were findings of fact, no substantial question of law arose for consideration, and that this was not an exercise dealing with a matter which could be corrected by recourse to section 292B of the Act on a petition for special leave to appeal to the Supreme Court, The Supreme Court refused to interfere, having regard to the peculiar facts of the cases.(AY.2017-18)