SYEDA RAHIMUNNISA v. MALAN BI BY L.RS. AND ORS.
10 SCC 315Reported decision2016#4267 most cited
What is SYEDA RAHIMUNNISA v. MALAN BI BY L.RS. AND ORS. authority for?
The High Court, when exercising powers under Section 260A of the Income Tax Act, cannot interfere with a finding of fact unless it is demonstrated to be perverse. This principle is crucial in appeals before the High Court where the existence of a substantial question of law is a prerequisite.
27
judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2026.
Also referred to as
Syeda Rahimunnisa v. Malan Bi by L.Rs. · Section 260A · High Court powers · substantial question of law · perverse finding of fact · interference with findings