| COURT: | Supreme Court |
| CORAM: | Prafulla C. Pant J, Ranjan Gogoi J |
| SECTION(S): | 256(1) |
| GENRE: | Domestic Tax |
| CATCH WORDS: | perverse finding of fact |
| COUNSEL: | - |
| DATE: | January 18, 2016 (Date of pronouncement) |
| DATE: | January 25, 2016 (Date of publication) |
| AY: | 1984-85 |
| FILE: | Click here to view full post with file download link |
| CITATION: | |
| S. 256: While findings of fact found by the Tribunal are final and the High Court cannot reappraise the same, the High Court can take note of facts on record which are lost sight of by the Tribunal and also construe certain facts to be of significance as against the different view of the Tribunal | |
It is well settled that issues of fact determined by the Tribunal are final and the High Court in exercise of its reference jurisdiction should not act as an appellate Court to review such findings of fact arrived at by the Tribunal by a process of reappreciation and reappraisal of the evidence on record. The aforesaid position in law has been consistently laid down by this Court in several of its pronouncements out of which, illustratively, reference may be made to Karnani Properties Ltd. Vs. Commissioner of Income-Tax, West Bengal [82 ITR 547], Rameshwar Prasad Bagla vs. Commissioner of Income-Tax, U.P. [87 ITR 421], Commissioner of Income-Tax, Bombay City vs. Greaves Cotton and Co. Ltd. [68 ITR 200] and K. Ravindranathan Nair vs. Commissioner of Income-Tax [247 ITR 178]
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