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MRS. NIGHAT TARIQ versus DEPUTY COMMISSIONER OF INCOME-TAX AND OTHERS

Sections 27 and 35 Appeal Explanation Recorded on error record / SC appeal dismissed by Income Tax Appeal Tribunal The tribunal's error on record is justified, it was not possible to make a deliberate search or misinterpretation of records by any authority, as was considered under section 35 of the Wealth Tax Act, 1963 and if so There was no consideration and no party had acted in this matter. Agree with the finding and even if there was a possibility that it might not be sustained on appeal, it would not be a mistake to show that the error on the record was the only finding on the record that was law or fact. Was made on account of negligence or by not considering any fact or law or violating any established law of the law or a decision of the superior court, which was clearly against the fact on record. The second requirement was that it should be clear on the record, it meant that it should be clear and floating on the surface and to know if the arguments did not require long-term implementation. Also, by the process of interpreting the law or by the proportion of a decision or the definition of facts that cannot be sustained in the appeal, this error did not appear on the record. It may be a fact or a finding of law which can be successfully challenged before the Appeal Forum, but this will not prove that the record will show the error that the Tribunal has made before it. registration advocate from Khandabad lawyer