HAZARI 'SANTOSH v. PURSHOTTAM TIWARI

3 SCC 179Reported decision2001#2867 most cited

What is HAZARI 'SANTOSH v. PURSHOTTAM TIWARI authority for?

A question of law, to be involved in a case, must have a foundation laid in the pleadings, emerge from sustainable findings of fact by courts of fact, and be necessary for a just and proper decision. An entirely new point raised for the first time before the High Court cannot be considered a question of law in the case.

41

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2010 to 2024.

Also referred to as

Hazari Santosh v. Purshottam Tiwari · (2001) 3 SCC 179 · question of law · substantial question of law · new point on appeal · High Court jurisdiction · appellate procedure · pleadings · findings of fact · Income Tax Act appeals

Sections most often in play

Section 10ASection 37Section 37(1) of the Income Tax ActSection 43(5)Section 10A of the Income Tax ActSection 194J of the Income Tax ActSection 37(1)Section 43(5) of the Income Tax Act

Issues it is cited on

stpi unittest of enduring benefitsection 203convertible foreign exchangesoftware technology parksection 10(2)section 39speculative transactionscheme of arrangementdemergerinfrastructure facilitysection 194j

Judgments citing HAZARI 'SANTOSH v. PURSHOTTAM TIWARI

THE COMMISSIONER OF INCOME TAX AND ANR. vs. M/S GOLDSTONE CEMENTS LTD.

ITA/8/2022HC Gauhati16 Dec 2024

Bench: HONOURABLE MR. JUSTICE LANUSUNGKUM JAMIR,HONOURABLE MR. JUSTICE KAUSHIK GOSWAMI

For Respondent: Dr. A. Saraf, Senior Advocate
Section 132Section 153ASection 260ASection 68

…need for striking a judicious balance between the indispensable obligation to do justice at all stages and impelling necessity of avoiding prolongation in the life of any lis. (See : Santosh Hazari v. Purushottam Tiwari (deceased) by Lrs. [(2001) 3 SCC 179]. 24. The principles relating to Section 100 CPC, relevant for this case, may be summerised thus:- (i) An inference of fact from the recitals or contents of a document is a question of fact. But the legal effect of the terms of a document is a question of law. Construction of a document involving the application of any principle of law, is…

DCIT CENTRAL CIRCLE 5 4, MUMBAI , MUMBAI vs. L AND T VALDEL ENGINEERING LIMITED, BANGALURU

In the result, all appeals filed by the assessee stands allowed and appeals filed by the revenue stands dismissed for all assessment years under consideration

ITA 4767/MUM/2023[2011-12]Status: DisposedITAT Mumbai30 Oct 2024AY 2011-12

Bench: Smt. Beena Pillai, Jm & Shri Omkareshwar Chidara, Am

…finding of the tribunal is perverse. [SEE: 'SUDARSHAN SILKS & SAREES VS. CIT', 300 ITR 205 SCC 211 and 'MANGALORE GANESH BEEDI WORKS VS. CIT', 378 ITR 640 (SC) @ 648]. A three judge bench of the Supreme Court in HAZARI 'SANTOSH VS. PURSHOTTAM TIWARI', (2001) 3 SCC 179 while dealing with the expression to be a question of law involving in the case' held that 'to be a question of law involving in the case', there must be first ITA No.4551/M/2023 to 4555/M/2023 & ITA No. 4767, 4682, 4715, 4683 & 4684/M/2023 Larsen & Toubro Ltd. a foundation for it laid in pleadings and the questions emerged from sustainable findi…

DCIT CENTRAL CIRCLE 5(4), MUMBAI vs. L AND T VALDEL ENGINEERING LIMITED, BANGALURU

In the result, all appeals filed by the assessee stands allowed and appeals filed by the revenue stands dismissed for all assessment years under consideration

ITA 4715/MUM/2023[2013-14]Status: DisposedITAT Mumbai30 Oct 2024AY 2013-14

Bench: Smt. Beena Pillai, Jm & Shri Omkareshwar Chidara, Am

…finding of the tribunal is perverse. [SEE: 'SUDARSHAN SILKS & SAREES VS. CIT', 300 ITR 205 SCC 211 and 'MANGALORE GANESH BEEDI WORKS VS. CIT', 378 ITR 640 (SC) @ 648]. A three judge bench of the Supreme Court in HAZARI 'SANTOSH VS. PURSHOTTAM TIWARI', (2001) 3 SCC 179 while dealing with the expression to be a question of law involving in the case' held that 'to be a question of law involving in the case', there must be first ITA No.4551/M/2023 to 4555/M/2023 & ITA No. 4767, 4682, 4715, 4683 & 4684/M/2023 Larsen & Toubro Ltd. a foundation for it laid in pleadings and the questions emerged from sustainable findi…

DCIT CC -5 (4), MUMBAI, MUMBAI vs. L AND T VALDEL ENGINEERING LIMITED, MUMBAI

In the result, all appeals filed by the assessee stands allowed and appeals filed by the revenue stands dismissed for all assessment years under consideration

ITA 4684/MUM/2023[2015-16]Status: DisposedITAT Mumbai30 Oct 2024AY 2015-16

Bench: Smt. Beena Pillai, Jm & Shri Omkareshwar Chidara, Am

…finding of the tribunal is perverse. [SEE: 'SUDARSHAN SILKS & SAREES VS. CIT', 300 ITR 205 SCC 211 and 'MANGALORE GANESH BEEDI WORKS VS. CIT', 378 ITR 640 (SC) @ 648]. A three judge bench of the Supreme Court in HAZARI 'SANTOSH VS. PURSHOTTAM TIWARI', (2001) 3 SCC 179 while dealing with the expression to be a question of law involving in the case' held that 'to be a question of law involving in the case', there must be first ITA No.4551/M/2023 to 4555/M/2023 & ITA No. 4767, 4682, 4715, 4683 & 4684/M/2023 Larsen & Toubro Ltd. a foundation for it laid in pleadings and the questions emerged from sustainable findi…

DCIT CENTRAL CIRCLE 5 4 MUMBAI, MUMBAI vs. L AND T VALDEL ENGINEERING LIMITED, BANGALURU

In the result, all appeals filed by the assessee stands allowed and appeals filed by the revenue stands dismissed for all assessment years under consideration

ITA 4683/MUM/2023[2014-15]Status: DisposedITAT Mumbai30 Oct 2024AY 2014-15

Bench: Smt. Beena Pillai, Jm & Shri Omkareshwar Chidara, Am

…finding of the tribunal is perverse. [SEE: 'SUDARSHAN SILKS & SAREES VS. CIT', 300 ITR 205 SCC 211 and 'MANGALORE GANESH BEEDI WORKS VS. CIT', 378 ITR 640 (SC) @ 648]. A three judge bench of the Supreme Court in HAZARI 'SANTOSH VS. PURSHOTTAM TIWARI', (2001) 3 SCC 179 while dealing with the expression to be a question of law involving in the case' held that 'to be a question of law involving in the case', there must be first ITA No.4551/M/2023 to 4555/M/2023 & ITA No. 4767, 4682, 4715, 4683 & 4684/M/2023 Larsen & Toubro Ltd. a foundation for it laid in pleadings and the questions emerged from sustainable findi…

DCIT CENTRAL CIRCLE 5 4, MUMBAI, MUMBAI vs. L AND T VALDEL ENGINEERING LIMITED, KARNATAKA

In the result, all appeals filed by the assessee stands allowed and appeals filed by the revenue stands dismissed for all assessment years under consideration

ITA 4682/MUM/2023[2012-13]Status: DisposedITAT Mumbai30 Oct 2024AY 2012-13

Bench: Smt. Beena Pillai, Jm & Shri Omkareshwar Chidara, Am

…finding of the tribunal is perverse. [SEE: 'SUDARSHAN SILKS & SAREES VS. CIT', 300 ITR 205 SCC 211 and 'MANGALORE GANESH BEEDI WORKS VS. CIT', 378 ITR 640 (SC) @ 648]. A three judge bench of the Supreme Court in HAZARI 'SANTOSH VS. PURSHOTTAM TIWARI', (2001) 3 SCC 179 while dealing with the expression to be a question of law involving in the case' held that 'to be a question of law involving in the case', there must be first ITA No.4551/M/2023 to 4555/M/2023 & ITA No. 4767, 4682, 4715, 4683 & 4684/M/2023 Larsen & Toubro Ltd. a foundation for it laid in pleadings and the questions emerged from sustainable findi…

LARSEN & TOUBRO LIMITED (SUCCESSOR TO M/S L & T VA;DE; ENGINEERING LIMITED ),MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 5(4) MUMBAI (EARLIER AO DCITM CIRCLE 11(5) BANGALORE, MUMBAI

In the result, all appeals filed by the assessee stands allowed and appeals filed by the revenue stands dismissed for all assessment years under consideration

ITA 4555/MUM/2023[2015-16]Status: DisposedITAT Mumbai30 Oct 2024AY 2015-16

Bench: Smt. Beena Pillai, Jm & Shri Omkareshwar Chidara, Am

…finding of the tribunal is perverse. [SEE: 'SUDARSHAN SILKS & SAREES VS. CIT', 300 ITR 205 SCC 211 and 'MANGALORE GANESH BEEDI WORKS VS. CIT', 378 ITR 640 (SC) @ 648]. A three judge bench of the Supreme Court in HAZARI 'SANTOSH VS. PURSHOTTAM TIWARI', (2001) 3 SCC 179 while dealing with the expression to be a question of law involving in the case' held that 'to be a question of law involving in the case', there must be first ITA No.4551/M/2023 to 4555/M/2023 & ITA No. 4767, 4682, 4715, 4683 & 4684/M/2023 Larsen & Toubro Ltd. a foundation for it laid in pleadings and the questions emerged from sustainable findi…

LARSEN & TOUBRO LIMITED (SUCCESSOR TO M/S L & T VALDEL ENGINEERING LIMITED ),MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE 5(4), MUMBAI

In the result, all appeals filed by the assessee stands allowed and appeals filed by the revenue stands dismissed for all assessment years under consideration

ITA 4554/MUM/2023[2014-15]Status: DisposedITAT Mumbai30 Oct 2024AY 2014-15

Bench: Smt. Beena Pillai, Jm & Shri Omkareshwar Chidara, Am

…finding of the tribunal is perverse. [SEE: 'SUDARSHAN SILKS & SAREES VS. CIT', 300 ITR 205 SCC 211 and 'MANGALORE GANESH BEEDI WORKS VS. CIT', 378 ITR 640 (SC) @ 648]. A three judge bench of the Supreme Court in HAZARI 'SANTOSH VS. PURSHOTTAM TIWARI', (2001) 3 SCC 179 while dealing with the expression to be a question of law involving in the case' held that 'to be a question of law involving in the case', there must be first ITA No.4551/M/2023 to 4555/M/2023 & ITA No. 4767, 4682, 4715, 4683 & 4684/M/2023 Larsen & Toubro Ltd. a foundation for it laid in pleadings and the questions emerged from sustainable findi…

LARSEN & TOUBRO LIMITED (SUCCESSOR TO M/S L & T VALDEL ENGINEERING LIMITED ),MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 5(4), MUMBAI EARLIER AO DCIT, CIRCLE 11(5) BANGLORE, MUMBAI

In the result, all appeals filed by the assessee stands allowed and appeals filed by the revenue stands dismissed for all assessment years under consideration

ITA 4553/MUM/2023[2013-14]Status: DisposedITAT Mumbai30 Oct 2024AY 2013-14

Bench: Smt. Beena Pillai, Jm & Shri Omkareshwar Chidara, Am

…finding of the tribunal is perverse. [SEE: 'SUDARSHAN SILKS & SAREES VS. CIT', 300 ITR 205 SCC 211 and 'MANGALORE GANESH BEEDI WORKS VS. CIT', 378 ITR 640 (SC) @ 648]. A three judge bench of the Supreme Court in HAZARI 'SANTOSH VS. PURSHOTTAM TIWARI', (2001) 3 SCC 179 while dealing with the expression to be a question of law involving in the case' held that 'to be a question of law involving in the case', there must be first ITA No.4551/M/2023 to 4555/M/2023 & ITA No. 4767, 4682, 4715, 4683 & 4684/M/2023 Larsen & Toubro Ltd. a foundation for it laid in pleadings and the questions emerged from sustainable findi…

LARSEN & TOUBRO LIMITED (SUCCESSOR TO M/S L & T VALDEL ENGINEERING LIMITED ),MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX. CENTRAL CIRCLE 5(4) MUMBAI(EARLIER AO DCIT, CIRCLE 11(5) BANGALORE ), MUMBAI

In the result, all appeals filed by the assessee stands allowed and appeals filed by the revenue stands dismissed for all assessment years under consideration

ITA 4552/MUM/2023[2012-13]Status: DisposedITAT Mumbai30 Oct 2024AY 2012-13

Bench: Smt. Beena Pillai, Jm & Shri Omkareshwar Chidara, Am

…finding of the tribunal is perverse. [SEE: 'SUDARSHAN SILKS & SAREES VS. CIT', 300 ITR 205 SCC 211 and 'MANGALORE GANESH BEEDI WORKS VS. CIT', 378 ITR 640 (SC) @ 648]. A three judge bench of the Supreme Court in HAZARI 'SANTOSH VS. PURSHOTTAM TIWARI', (2001) 3 SCC 179 while dealing with the expression to be a question of law involving in the case' held that 'to be a question of law involving in the case', there must be first ITA No.4551/M/2023 to 4555/M/2023 & ITA No. 4767, 4682, 4715, 4683 & 4684/M/2023 Larsen & Toubro Ltd. a foundation for it laid in pleadings and the questions emerged from sustainable findi…

LARSEN & TOUBRO LIMITED ,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 5(4), MUMBAI (EARLIER AO DCIT, CIRCLE 11(5) BANGLORE ., MUMBAI

In the result, all appeals filed by the assessee stands allowed and appeals filed by the revenue stands dismissed for all assessment years under consideration

ITA 4551/MUM/2023[2011-12]Status: DisposedITAT Mumbai30 Oct 2024AY 2011-12

Bench: Smt. Beena Pillai, Jm & Shri Omkareshwar Chidara, Am

…finding of the tribunal is perverse. [SEE: 'SUDARSHAN SILKS & SAREES VS. CIT', 300 ITR 205 SCC 211 and 'MANGALORE GANESH BEEDI WORKS VS. CIT', 378 ITR 640 (SC) @ 648]. A three judge bench of the Supreme Court in HAZARI 'SANTOSH VS. PURSHOTTAM TIWARI', (2001) 3 SCC 179 while dealing with the expression to be a question of law involving in the case' held that 'to be a question of law involving in the case', there must be first ITA No.4551/M/2023 to 4555/M/2023 & ITA No. 4767, 4682, 4715, 4683 & 4684/M/2023 Larsen & Toubro Ltd. a foundation for it laid in pleadings and the questions emerged from sustainable findi…

MUMTAZ DILAWAR GANI,,BHARUCH vs. THE ITO, WARD-1,, BHARUCH

Appeal is allowed

ITA 1443/AHD/2017[2012-13]Status: DisposedITAT Surat23 May 2023AY 2012-13

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपील सं/.Ita Nos.1442 & 1443/Ahd/2017 (िनधा"रणवष" / Assessment Years: (2011-12 & 2012-13) (Physical Court Hearing) Mumtaz Dilawar Gani Income Tax Officer, 6, White House, Near Railway Ward-1, Bharuch Vs. Crossing, Dahej Byepass Road, Income Tax Officer, Ward-1(2), Bharuch-392001 Bharuch "थायीलेखासं /.जीआइआरसं /.Pan/Gir No.: Adcpg 1175 D (अपीलाथ" /Assessee ) (""थ" /Respondent) "नधा"रती क" ओर से /Assessee By : Shri Krutarth Desai, Advocate & Ms. Disha Kharod, C.A राज"व क" ओर से /Respondent By : Shri Vinod Kumar, Sr-.Dr सुनवाईकीतारीख / Date Of Hearing : 31/03/2023 घोषणाकीतारीख /Date Of Pronouncement : 23/05/2023

For Appellant: Shri Krutarth Desai, Advocate &For Respondent: Shri Vinod Kumar, Sr-.DR
Section 142(1)Section 143(3)Section 145(3)

…ermining the question are well settled and there is a mere question of applying those principles or that the plea raised is palpably absurd the question would not be a substantial question of law." 19. Similarly, in Santosh Hazari v. Purushottam Tiwari [2001] 3 SCC 179, a three-judge Bench of this Court observed that: "A point of law which admits of no two opinions may be a proposition of law but cannot be a substantial question of law. To be 'substantial' a question of law must be debatable, not previously settled by law of the land or a binding precedent, and must have a material bearing on the decision of the…

MUMTAZ DILAWAR GANI,,BHARUCH vs. THE ITO, WARD-1,, BHARUCH

Appeal is allowed

ITA 1442/AHD/2017[2011-12]Status: DisposedITAT Surat23 May 2023AY 2011-12

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपील सं/.Ita Nos.1442 & 1443/Ahd/2017 (िनधा"रणवष" / Assessment Years: (2011-12 & 2012-13) (Physical Court Hearing) Mumtaz Dilawar Gani Income Tax Officer, 6, White House, Near Railway Ward-1, Bharuch Vs. Crossing, Dahej Byepass Road, Income Tax Officer, Ward-1(2), Bharuch-392001 Bharuch "थायीलेखासं /.जीआइआरसं /.Pan/Gir No.: Adcpg 1175 D (अपीलाथ" /Assessee ) (""थ" /Respondent) "नधा"रती क" ओर से /Assessee By : Shri Krutarth Desai, Advocate & Ms. Disha Kharod, C.A राज"व क" ओर से /Respondent By : Shri Vinod Kumar, Sr-.Dr सुनवाईकीतारीख / Date Of Hearing : 31/03/2023 घोषणाकीतारीख /Date Of Pronouncement : 23/05/2023

For Appellant: Shri Krutarth Desai, Advocate &For Respondent: Shri Vinod Kumar, Sr-.DR
Section 142(1)Section 143(3)Section 145(3)

…ermining the question are well settled and there is a mere question of applying those principles or that the plea raised is palpably absurd the question would not be a substantial question of law." 19. Similarly, in Santosh Hazari v. Purushottam Tiwari [2001] 3 SCC 179, a three-judge Bench of this Court observed that: "A point of law which admits of no two opinions may be a proposition of law but cannot be a substantial question of law. To be 'substantial' a question of law must be debatable, not previously settled by law of the land or a binding precedent, and must have a material bearing on the decision of the…

THE PRINCIPAL COMMISSIONER vs. M/S OBULAPURAM MINING

ITA/100091/2016HC Karnataka17 Mar 2023

Bench: K.SOMASHEKAR,UMESH M ADIGA

Section 131Section 143(3)Section 260ASection 37

…led and there is a mere question of applying those principles or that the plea raised is palpably absurd the question would not be a substantial question of law." 59.Similarly in the case of Santosh Hazari Vs. Purushottam Tiwari reported in (2001) 3 SCC 179, it is held that a point of law which admits of no two opinions may be a proposition of law but cannot be a substantial question of law. To be 'substantial' a question of law must be debatable, not previously settled by law of the land or a binding precedent, and must have a material bearing on the decision of the case, if answered either wa…

PRINCIPAL COMMISSIONER OF INCOME TAX,BHUBANESWAR vs. INDUSTRIAL DEVELOPMENT CORPORATION OF ORISSA LTD.

In the result, the appeal stands disposed of in terms of

ITA/33/2017HC Orissa14 Nov 2022

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE MURAHARI SRI RAMAN

Section 115Section 115JSection 14Section 14ASection 260Section 45(2)

…he case of The Commissioner of Income-Tax Vs. M/s. Canara Bank in ITA.No.332/2016 dated 02.11.2020, wherein the co-ordinate bench referred to the judgments of the Hon'ble Apex Court in the case of Santhosh Hazari vs. Purushottam Tiwari reported in (2001) 3 SCC 179 and a decision of this Court in CIT Vs. Soft Brands (P) Ltd., reported in (2018) 406 ITR 513, it has been held that the finding of the fact decided by the Tribunal cannot be interfered in exercise of the powers under Section 260-A of the Act and accordingly, answered the identical substantial question of law framed, against the revenue and in…

PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2 vs. M/S JAY AUTO COMPONENTS LTD.

ITA/368/2022HC Delhi26 Sept 2022

Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA

…Though in Bajaj Allianz General Insurance Co. Ltd. v. Meenakshi & Ors., Neutral Citation No-2012:DHC:3735, relied upon by the learned counsel for the respondent no.1, it has been held that to apply the judgment of Sarla Dixit v. Balwant Yadav (1996) 3 SCC 179, purposely, the multiplier has to be taken as per the age which is nearer to the birth on the date of the accident, in view of the subsequent judgment in Shashikala (supra), I am bound by the judgment of the Supreme Court. Digitally Signed By:SUNIL Signing Date:09.11.2023 17:19:09 Signature Not Verified MAC.APP.478/2019 & 368/2022…

ACIT, CIRCLE-1, BHARUCH vs. BELL CERAMICS LTD, BHARUCH

In the result, the appeal filed by the Revenue is dismissed

ITA 577/SRT/2019[2008-09]Status: DisposedITAT Surat05 Apr 2022AY 2008-09
For Appellant: Ms Amrin Pathan, ARFor Respondent: Shri H. P. Meena, CIT(DR)
Section 143(3)

…ermining the question are well settled and there is a mere question of applying those principles or that the plea raised is palpably absurd the question would not be a substantial question of law." 19. Similarly, in Santosh Hazari Vs. Purushottam Tiwari (2001)3 SCC 179 a three judge Bench of this Court observed that: "A point of law which admits of no two opinions may be a proposition of law but cannot be a substantial question of law. To be "substantial" a question of law must be debatable, not previously settled by law of the land or a binding precedent,AIR 1962 SC 1314 (2001) 3 SCC 179 and must have a material…

THE COMMISSIONER vs. M/S CANARA BANK

In the result, the appeal stands disposed of in terms of

ITA/33/2017HC Karnataka22 Sept 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 115Section 115JSection 14Section 14ASection 260Section 45(2)

…he case of The Commissioner of Income-Tax Vs. M/s. Canara Bank in ITA.No.332/2016 dated 02.11.2020, wherein the co-ordinate bench referred to the judgments of the Hon'ble Apex Court in the case of Santhosh Hazari vs. Purushottam Tiwari reported in (2001) 3 SCC 179 and a decision of this Court in CIT Vs. Soft Brands (P) Ltd., reported in (2018) 406 ITR 513, it has been held that the finding of the fact decided by the Tribunal cannot be interfered in exercise of the powers under Section 260-A of the Act and accordingly, answered the identical substantial question of law framed, against the revenue and in…

THE COMMISSINER OF INCOME -TAX, vs. M/S CANARA BANK

In the result, we do not find any merit in this

ITA/361/2016HC Karnataka03 Nov 2020

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

Section 132Section 143(3)Section 260Section 260A

…dings could be pointed out to us. It is well settled in law, that this court in exercise of powers under Section 260A of the Act would not interfere with the finding of fact until the same is perverse [See: SANTHOSH HAZARI VS. PURUSHOTTAM TIWARI’, (2001) 3 SCC 179 and a decision of this court in CIT VS. SOFT BRANDS (P) 9 LTD.’, (2018) 406 ITR 513, ‘KULWANT KAUR S. GURDIAL SINGH MANN’, (2001) 4 SCC 262, ‘VIJAY KUMAR TALWAR VS. CIT 330 ITR 1 (SC), ‘K.RAVINDRANATHAN NAIR VS. CIT’, 247 ITR 178 (SC) and ‘SUDHARSHAN SILKS AND SAREES VS. CIT’, 300 ITR 205 (SC)] 6. In view of preceding analysis, the…

THE COMMISSIONER OF INCOME TAX vs. M/S CANARA BANK

In the result, we do not find any merit in this appeal, the same fails

ITA/332/2016HC Karnataka02 Nov 2020

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

Section 132Section 143(3)Section 260Section 260A

…dings could be pointed out to us. It is well settled in law, that this court in exercise of powers under Section 260A of the Act would not interfere with the finding of fact until the same is perverse [See: SANTHOSH HAZARI VS. PURUSHOTTAM TIWARI’, (2001) 3 SCC 179 and a decision of this court in CIT VS. SOFT BRANDS (P) LTD.’, (2018) 406 ITR 513, ‘KULWANT KAUR S. GURDIAL SINGH MANN’, (2001) 4 SCC 262, ‘VIJAY 9 KUMAR TALWAR VS. CIT 330 ITR 1 (SC), ‘K.RAVINDRANATHAN NAIR VS. CIT’, 247 ITR 178 (SC) and ‘SUDHARSHAN SILKS AND SAREES VS. CIT’, 300 ITR 205 (SC)] In view of preceding analysis, the s…

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