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2014 (10) TMI 587 - HC - Income TaxInterest from security received as income - Principle of consistency – Held that:- The Tribunal had applied and followed its order in the case of the same assessee for prior AY 2000-01 - the only question of law projected as substantial one, cannot be entertained - A pure factual finding cannot be re-appreciated and reapprised - That finding has been consistently rendered by the Tribunal and for prior assessment years in the case of the very assessee - If the Tribunal follows and applies it on the same facts for a subsequent assessment year, that exercise undertaken by the Tribunal cannot be termed as perverse or vitiated by any error of law, apparent on the face of record – Decided against revenue.
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