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| The Tax Publishers2019 TaxPub(DT) 7509 (SC) CONSTITUTION OF INDIA, 1950
Article 137 Section 260A & 250
Where the assessee preferred Review petition in Mathur Marketing (P) Ltd. v. CIT & Anr. [Special Leave Petition (Civil) Diary No(s). 6430/2019, dt. 2-7-2019] : 2019 TaxPub(DT) 4771 (SC), whereby the Supreme Court dismissed the SLP to appeal filed by assessee against the judgment of Delhi High Court in M/s. Mathur Marketing (P) Ltd. v. CIT Anr. [ITA No. 90 of 2004, dt. 26-11-2018] : (2019) 413 ITR 379 (Del) : 2018 TaxPub(DT) 7421 (Del-HC) holding that ITAT's reasoning was not entirely based on the consideration of the fresh evidence under rule 46A and it was based on its own overall analysis of the evidence thus, those are clearly findings of fact, which do not indicate any unreasonableness or other infirmity, calling for interference, the Supreme Court dismissed the Review petition.
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Review petition - Best judgment assessment - Admission of additional evidence - High Court holding Tribunal's order based on its own overall analysis of evidence
Where the assessee preferred Review Petition in Mathur Marketing (P) Ltd. v. CIT & Anr. [Special Leave Petition (Civil) Diary No(s). 6430/2019, dt. 2-7-2019] : 2019 TaxPub(DT) 4771 (SC), whereby the Supreme Court dismissed the SLP to appeal filed by assessee against the judgment of Delhi High Court in M/s. Mathur Marketing (P) Ltd. v. CIT Anr. [ITA No. 90 of 2004, dt. 26-11-2018] : (2019) 413 ITR 379 (Del) : 2018 TaxPub(DT) 7421 (Del-HC) holding that ITAT's reasoning was not entirely based on the consideration of the fresh evidence under rule 46A and it was based on its own overall analysis of the evidence thus, those are clearly findings of fact, which do not indicate any unreasonableness or other infirmity, calling for interference. Held: The Supreme Court dismissied the Review petition.
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