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| The Tax Publishers2020 TaxPub(DT) 1183 (SC) : (2020) 269 TAXMAN 0477 Income Tax Act, 1961
Section 261 Section 2(2)(e)
Where the assessee preferred SLP to appeal against the jdugment of Delhi High Court in Vikram Krishnan v. Pr. CIT [ITA No. 217 of 2019, dt. 6-3-2019] : 2020 TaxPub(DT) 1348 (Del-HC), whereby the High Court held that this court was of the opinion that Tribunal's decision was based upon an independent analysis of the facts. The acceptance of one view on facts as against another, unless it showed to be wholly unreasonable, cannot be subject matter of an appeal, thus, appeal of assessee was accordingly dismissed.
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Appeal (Supreme Court) - Special leave petition - -
Assessee preferred SLP to appeal against the Maintainability judgment of Delhi High Court in Vikram Krishnan v. Pr. CIT [ITA No. 217 of 2019, dt. 6-3-2019] : 2020 TaxPub(DT) 1348 (Del-HC), whereby the High Court held that this court was of the opinion that Tribunal's decision was based upon an independent analysis of the facts. At the same time all its findings are based upon appreciation of material facts. The acceptance of one view on facts as against another, unless it showed to be wholly unreasonable, cannot be subject matter of an appeal, thus, appeal of assessee was accordingly dismissed.Held: The Supreme Court dismissed the SLP.
REFERRED :
FAVOUR : Against the assessee.
A.Y. :
IN THE SUPREME COURT OF INDIA
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