Appeal–Only when substantial question of law involved–When finding of fact would give rise to question of law

The conclusion of the Tribunal to the effect that the assessee has failed to prove the source of the cash credits cannot be said to be perverse, giving rise to a substantial question of law. The Tribunal being a final fact finding authority, in the absence of demonstrated perversity in its finding, interference therewith by this Court is not warranted.

Supreme Court

CIVIL APPEAL NOS. 3265-3266 OF 2003
VIJAY KUMAR TALWAR    VERSUS COMMISSIONER OF INCOME TAX

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