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2019 (11) TMI 277 - SC ORDERUnexplained investment u/s 69 - High Court which has reversed the said conclusion recorded by the Tribunal and restored the opinion of the Assessing Officer whilst holding that the explanation offered by the assessee was not satisfactory - whether the High Court should have interfered with the finding of fact recorded by the Appellate Tribunal? - HELD THAT:- From the analysis made by the High Court, discerned from the impugned judgment, we find that the High Court has considered all relevant aspects of the matter and concluded that the Appellate Tribunal misdirected itself in assuming certain facts which were not relevant and unsubstantiated. In our opinion, the approach of the High Court is in accord with the material on record and the legal position. That being a possible view, no interference is warranted. In view of the above, the appeal is dismissed.
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