In the course of search a diary was seized. The Assessing Officer made  additions  on account of unexplained general expenses and legal expenses. CIT(A) deleted the addition.  Tribunal affirmed the order of the CIT(A). On appeal the Court held that   since Tribunal had recorded findings of fact that materials on record did not justify such additions made by Assessing Officer, no substantial  question of law arose for consideration.  (AY. 2010-11)