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Documents citing Jawahar Dhirajlal Dholakia vs Asstt. C I T on 26 December, 2000

Dr. K.P. Srivastava vs Commissioner Of Income-Tax on 24 April, 2003

In Dhirajlal Girdharilal v. C1T [1954] 26 ITR 736 (SC), it has been held that if the court of fact whose decision on a question of fact is final, arrives at the decision by considering material which is irrelevant to the inquiry, or, by considering material which is partly relevant and partly irrelevant, or bases its decision partly on conjectures, surmises and suspicions, and partly on evidence, then in such a situation clearly an issue of law arises and the finding recorded on irrelevant consideration cannot be upheld under law.
Allahabad High Court Cites 1 - Cited by 0 - Full Document
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