Supreme Court · 1989 INSC 55 · Decided 14 February 1989
Commissioner of Income Tax, Calcutta v. Karam Chand Thapar & BROS. (P) LTD.
- Court
- Supreme Court of India
- Citation
- 1989 INSC 55 · [1989] 1 S.C.R. 638
- Case number
- CIVIL APPEAL No. 1119/1975
- Decided
- 14 February 1989
- Bench
- M.H. KANIA, L.M. SHARMA (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution; Income Tax Act Section 256
Headnote
·'r Constitution of India, 1950---Artic/e 136-Tribunal's decision on question of fact-Such a finding not to be interfered with unless it is ·--+··. based on irrelevant material or perverse. \ C Income-tax Act, 1961: Section 256-Reference io High Court- Question of fact loss or genuine or bogus-Only ques­ tion of fact-Tribunal's decision final-Tribunal need.not specifically state its taking into account the cumulative effect of the circum.i;tances- D Court not to interfere unless Tribunal's decision is based on irrelevant consideration or perverse. For the
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