Assessee filed a review petition. Dismissing the petition the Court held that Tribunal being a final fact finding authority, in absence of demonstrated perversity in its finding, interference therewith by High Court was not warranted. Relied Vijay Kumar Talwar v. CIT (2011) 330 ITR 1 (SC).
Mahaveer Yadav v. ITO (2019) 107 taxmann.com 379 / 265 Taxman 379 (Raj.)(HC) Editorial : SLP of the assessee is dismissed, Mahaveer Yadav v. ITO (2019) 265 Taxman 162 (SC)
S. 260A : Appeal-High Court–Dismissal of revive petition is held to be valid–Order of Appellate Tribunal is affirmed in absence of demonstrated perversity in the order of Tribunal its finding. [S. 254(1)]