Pr. Commissioner of Income Tax- 1 vs. M/S Clc & Sons Pvt. Ltd
ITA/194/2022HC Delhi10 Sept 2024
Bench: HON'BLE MR. JUSTICE YASHWANT VARMA,HON'BLE MR. JUSTICE RAVINDER DUDEJA
Section 21Section 34Section 9
…limited, and under no circumstance, can any court interfere with an Award by re-appreciating evidence. In support, he places reliance on the judgment of the Supreme Court in Delhi Airport Metro Express Pvt. Ltd. v. Delhi Metro Rail Corporation Ltd., (2022) 1 SCC 131. 18. He submits that the findings of the learned Arbitrator on the facts are based on an appreciation of the evidence and the materials on record, which are neither perverse, nor contrary to the evidence, or against public policy, therefore, it was not open for the court to scrutinize the Award under Section 34 of the A&C Act as if it were s…