Supreme Court · 2007 INSC 627 · Decided 18 May 2007
Commissioner of Agricultural Income Tax v. M.N.MONI
- Court
- Supreme Court of India
- Citation
- 2007 INSC 627 · [2007] 7 S.C.R. 257
- Case number
- CIVIL APPEAL No. 2716/2007
- Decided
- 18 May 2007
- Bench
- ARIJIT PASAYAT, P.K. BALASUBRAMANYAN, D.K. JAIN (3-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 60
Headnote
B .~. 'j Kera/a Agricultural Income Tax Act, 1952: s.60-Reference to High Court-Jn a reference only a question of laws c can be answered-Where determination of an issue depends upon appreciation of evidence or material resulting in ascertainment of basic facts without application of laws, the answer the reference if no question of law is involved- On facts, Assessing Authority and Appellate Authority had recorded findings of facts and High Court has not indicated any reason for upsetting those D findings-Matter remitted to High Court for consideration afresh. + ,~ The returns filed by
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