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1 - 5 of 5 (1.58 seconds)Section 153A in The Income Tax Act, 1961 [Entire Act]
Commissioner Of Income Tax vs Sunaero Limited on 1 June, 2012
22. It is apparent from the aforesaid discussion that the issues raised in the
present appeals are factual and this Court while exercising appellate
jurisdiction under Section 260A of the Act is not an appellate Court for facts
reprise. Factual findings can be challenged only on the ground that the factual
findings recorded are perverse or relevant evidence has not been considered or
irrelevant material has been relied. In such cases, pleadings in this regard
have to be specific, erudite and the should indicate clearly the error or
mistake. This Court in CIT versus Sunaero Limited [2012] 345 ITR 163, at
page 187, regarding perversity of a decision of the Tribunal, has observed:-
Section 132 in The Income Tax Act, 1961 [Entire Act]
Section 260A in The Income Tax Act, 1961 [Entire Act]
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