High Court’s Appellate Jurisdiction is limited to the fact that Tribunal is the Final Fact-Finding Authority: Delhi HC [Read Order]

By Taxscan Team - On March 11, 2022 10:22 am - 2 mins read
High Court’s - Appellate Jurisdiction - Tribunal - Fact-Finding Authority - Delhi HC - Taxscan

The Delhi High Court has dismissed the appeal against the deletion of income tax addition for share or bogus purchases or cash deposits and held that appeal under section 260A of Income Tax Act cannot be entertained by High Court except on the grounds of perversity or for the complete lack of evidence. The assessee…

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