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Income Tax - Highlights / Catch Notes

Home Highlights July 2019 Year 2019 This

Jurisdiction of High Court u/s 260A - assessee has been unable ...


High Court's Jurisdiction u/s 260A Limited; Tribunal's Decision Stands Due to Assessee's Missing Declaration Forms.

July 27, 2019

Case Laws     Income Tax     SC

Jurisdiction of High Court u/s 260A - assessee has been unable to present declaration forms that had been filled in by him at the time of his visits to India from abroad - based on one fact it cannot possibly be said that the Appellate Tribunal’s judgment and findings therein are perverse - it is the only entry on facts for the High Court exercising its appellate jurisdiction u/s 260-A - High Court ought not to have interfered

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