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COMMISSIONER OF INCOME-TAX, CENTRAL ZONE B versus FARROKH CHMICAL INDUSTRIES


The High Court was not entitled to proceed on its own inquiry on any question of facts, citing the decision of the High Court in reference to the Income Tax Act 1922 section 66 (1) but to proceed to the facts and circumstances found by the Income Tax Appellate Tribunal Section. ? (66 (1) reference to interference of the High Court by the High Court in the finding of fact located by the Income Tax Appellate Tribunal Extent, unless the application of the rational by the Income Tax Appellate Tribunal was applied to this article or other facts) The mere fact that the High Court had any other finding would not justify the conclusion that the tribunal's findings were based on speculation, suspicion or irrelevant content.

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