2003 (8) TMI 39 - HC - Income Tax

Question of fact or Question of law - Whether the purchases were bogus or not, is a pure question of fact, and this court cannot interfere with the same in this appeal under section 260A. - It must be remembered that in an appeal under section 260A of the Income-tax Act, this court cannot go into questions of fact, and can only interfere when there is error of law in the impugned order. This court under section 260A is not sitting like a court of first appeal and hence cannot interfere with the findings of fact of the Tribunal.

Summary

The High Court of Allahabad dismissed the appeal challenging the Income-tax Appellate Tribunal's order regarding unverifiable purchases of sarees by an appellant. The Tribunal's decision was upheld as no legal error was found, and the court cannot interfere in factual matters under section 260A of the Income-tax Act. The appeal was dismissed.