Tag: finding of fact

Finding recorded by lower authorities on the basis of evidence can not be interfered with by the third Appellate Court – High Court In a recent judgment, Hon’ble Guwahati High Court has held that finding once recorded by both the lower authorities on the basis of evidence with …

Whether seized document is incriminating or not is definitely a findings of fact – High Court In a recent judgment, High Court has held that whether seized document is incriminating or not is definitely a findings of fact. Hard disk was not incriminating documents as its contents were …

While considering the question of perversity of a finding of fact, the test applicable are strict-High Court  ABCAUS Case Law Citation: ABCAUS 2181 (2018) (01) HC The appellant Revenue had filed the instant appeal challenging that findings recorded by the Income Tax Appellate Tribunal  (ITAT) were perverse and …