2023 (5) TMI 1013 - SCH - Income Tax

Revision u/s 263 - as per HC 2019 (10) TMI 927 - BOMBAY HIGH COURT basis to invoke section 263 factually did not exist as there was due enquiry by the AO during the assessment proceedings leading to the assessment order the issues resolved by the High Court are pure questions of fact HELD THAT - The issues resolved by the High Court are pure questions of fact and in the absence of any question of law being involved, no case to interfere with the impugned order passed by the High Court of Judicature at Bombay, is made out. Special Leave Petition dismissed.

Summary

The Supreme Court of India dismissed the Special Leave Petition as the issues were considered pure questions of fact without any legal question involved. The High Court's order dated 15.10.2019 from the High Court of Judicature at Bombay was upheld.