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The High Court held that no substantial question of law arises for consideration in the present appeal. The court observed that the orders passed by the Assessing Officer, Commissioner of Income Tax (Appeals), and the Tribunal involved a mere computational exercise. The Tribunal had considered the assessee's professional income of Rs. 9,96,750/- and expenses of Rs. 4,42,680/-, and based on this, an amount of Rs. 1 lakh was assessed as undisclosed income (Rs. 20,45,000/- minus Rs. 17,00,400/-). The court found this to be a factual determination and not a question of law. Therefore, the appeal was dismissed.
