PCIT v. Santosh Kumar Agarwal (2023) 153 taxmann.com 638 (All)(HC) Editorial : SLP of Revenue is dismissed, tax effect was only Rs. 1.75 lakhs, PCIT v. Santosh Kumar Agarwal (2023) 294 Taxman 515 (SC)

S. 143(3) : Assessment-Addition-Order of Tribunal is affirmed. [S. 260A]

High Court held that where addition made to income of assessee were deleted by Commissioner (Appeals) and Tribunal upheld said order, since matter was concluded by concurrent findings of fact, no substantial question of law was involved in impugned order of Tribunal.