HC cannot interfere with finding of facts if it involves re-appreciation of evidence

CIT (Exemptions) Vs Shugan Chandra Kothari Trust (Delhi High Court) It is settled law that an appeal under Section 260A of the Act is to be entertained only when it directly and substantially affects the rights of the parties or is not free from difficulty or call for discussion of alternative views or the factual finding is perverse. It is further settled law that any interference with the finding of the fact is not warranted if it involves re-appreciation of evidence. Since in the present instance, the factual findings of the ITAT are clear and cogent, the HC resent appeal being bereft of m...