Section 260A HC explains when it can interfere into findings of ITAT

PCIT Vs Madhur Mittal (Delhi High Court)

The scope of jurisdiction in Section 260A is very well settled. It is a settled proposition that ITAT is the final arbiter of the facts. High Court can interfere in the order of the ITAT only if there is substantial question of law or there is manifest illegality or it suffers from perversity. The general rule is that High Court should be slow in interfering into the findings of ITAT, unless it suffers from any of the grounds mentioned hereinabove.

In this case tribunal has minutely examined the case and marshaled the facts well. It m

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