HC cannot be called upon to reexamine the facts or to re-appreciate the tenor & ambit of documents

Surendra Commercial & Exim Pvt. Ltd. Vs ITO (Calcutta High Court)

HC held that this Court while exercising jurisdiction under Section 260A of the Income Tax Act cannot be called upon to reexamine the facts or to re-appreciate the tenor and ambit of the document which was placed before the Assessing Officer, CITA and more importantly the Tribunal has noted that the assessee has failed to establish the reimbursement which was pleaded by producing document despite opportunity being given at the appellate stage.

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