The appeals of the assessee are disposed of in the terms indicated as above
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
256, should not interfere with findings of fact unless they are based on no evidence or are perverse or unreasonable. It is settled law that a High Court hearing a reference under the Act does not exercise any appellate or revisional or supervisory jurisdiction over the Tribunal and that it acts purely in an advisory capacity. If the Tribunal, after