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HC can consider undisputed facts on records, remain unnoticed by tribunal:SC
Case Law Details
- Case Name
- M/s Ganapathy & Co. Vs CIT (Supreme Court of India)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 1984 -1985
- Courts
- Supreme Court of India
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Brief of the Case
Supreme Court held In the case of M/s Ganapathy & Co. vs. CIT that in the current case, each relevant fact considered by the High Court to answer the questions referred to it on the claim(s) of deduction raised by the assessee are acknowledged, admitted and undisputed facts. No fresh determination of facts found by the Tribunal has been made by the High Court.
What, however, the High Court did was to take into account certain additional facts, already on record, which were however not taken note of by the Tribunal to arrive at its findings, e.g., that the appellant – a...
