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1 - 10 of 17 (0.27 seconds)The Income Tax Act, 1961
Section 132 in The Income Tax Act, 1961 [Entire Act]
The Code of Civil Procedure, 1908
Section 260 in The Income Tax Act, 1961 [Entire Act]
Sir Chunilal V. Mehta And Sons, Ltd vs The Century Spinning And Manufacturing ... on 5 March, 1962
9. While explaining the import of the said expression, the Apex
Court in case of Sir Chunilal V. Mehta & Sons, Ltd. Vs. Century Spinning
and Manufacturing Co. Ltd., AIR 1962 SC 1314, observed that:
Santosh Hazari vs Purushottam Tiwari (Dead) By Lrs on 8 February, 2001
10. Similarly, in Santosh Hazari Vs. Purushottam Tiwari, (2001) 3 SCC
179 it was observed that:
Hero Vinoth (Minor) vs Seshammal on 8 May, 2006
In Hero Vinoth (Minor) Vs. Seshamma, (2006) 5 SCC 545 , the
Apex Court has observed that:
Mannan Lal vs Mst. Chhotaka Bibi on 10 April, 1970
12. A finding of fact may give rise to a substantial question of law,
inter alia, in the event the findings are based on no evidence and/or while
Signature Not Verified
Signed by: SANTOSH
KUMAR TIWARI
Signing time: 1/27/2025
6:10:13 PM
NEUTRAL CITATION NO. 2025:MPHC-JBP:3700
9 ITA-234-2024
arriving at the said finding, relevant admissible evidence has not been taken
into consideration or inadmissible evidence has been taken into consideration
or legal principles have not been applied in appreciating the evidence, or
when the evidence has been misread. (See : Madan Lal Vs. Mst.
Narendra Gopal Vidyarthi vs Rajat Vidyarthi on 2 December, 2008
Gopi &
Anr. (1980) 4 SCC 255; Narendra Gopal Vidyarthi Vs. Rajat Vidyarthi,
(2009) 3 SCC 287; Commissioner of Customs (Preventive) Vs. Vijay
Dasharath Patel (2007) 4 SCC 118; Metroark Ltd. Vs. Commissioner of
Central Excise, Calcutta (2004) 12 SCC 505; West Bengal Electricity
Regulatory Commission Vs. CESC Ltd. (2002) 8 SCC 715).