Facts Vs Law Boundaries

This case examines the scope of appeal under Section 260A of the Income Tax Act, 1961. The appellant, M/s. Vaishnavi Agro, challenged additions made on account of alleged bogus transactions. The Court held that since all authorities had concurrently appreciated evidence and recorded factual findings, no substantial question of law arose. The appeal was therefore dismissed, reinforcing that re-appreciation of evidence is impermissible at this stage.