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1 - 5 of 5 (0.17 seconds)Dhirajlal Girdharilal vs C.I.T. Bombay on 25 October, 1954
We must read the order of the Tribunal as a whole to
determine whether every material fact, for and against the
assessee, has been considered fairly and with the due care;
whether the evidence pro and con has been considered in
reaching the final conclusion ; and whether the conclusion
reached by the Tribunal has been coloured by irrelevant
considerations or matters of prejudice. Learned Counsel for
the appellant has taken us through the entire order of the
Tribunal as also the relevant materials on which it is
based. Having examined the order of the Tribunal and those
materials, we are unable to agree with learned Counsel for
the appellant that the order of the Tribunal is vitiated by
any of the defects adverted to in Dhirajlal Girdharilal v.
Commissioner of Income-tax, Bombay (1) or Omar Salay Mohamed
Sait v. Commissioner of Income-tax, Madras(2). We must make
(1) (1954) 26 I.T.R. 736.
Omar Salay Mohamed Sait vs Commissioner Of Income-Tax, Madras on 5 March, 1959
We must read the order of the Tribunal as a whole to
determine whether every material fact, for and against the
assessee, has been considered fairly and with the due care;
whether the evidence pro and con has been considered in
reaching the final conclusion ; and whether the conclusion
reached by the Tribunal has been coloured by irrelevant
considerations or matters of prejudice. Learned Counsel for
the appellant has taken us through the entire order of the
Tribunal as also the relevant materials on which it is
based. Having examined the order of the Tribunal and those
materials, we are unable to agree with learned Counsel for
the appellant that the order of the Tribunal is vitiated by
any of the defects adverted to in Dhirajlal Girdharilal v.
Commissioner of Income-tax, Bombay (1) or Omar Salay Mohamed
Sait v. Commissioner of Income-tax, Madras(2). We must make
(1) (1954) 26 I.T.R. 736.
Section 66 in The Income Tax Act, 1961 [Entire Act]
Section 23 in Income Tax Rules, 1962 [Entire Act]
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