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TMI Blog2025 (1) TMI 974X X X X Extracts X X X X X X X X Extracts X X X X ..... t may give rise to a substantial question of law, inter alia, in the event the findings are based on no evidence and/or while arriving at the said finding, relevant admissible evidence has not been taken into consideration or inadmissible evidence has been taken into consideration or legal principles have not been applied in appreciating the evidence, or when the evidence has been misread. In the instant case no substantial question of law arises from the order of the Tribunal as the appellant has raised all the question of facts and have disputed the fact findings of the ITAT in the garb of substantial questions of law which is not permitted by the statute itself. This Court refrains from entertaining this appeal as there is no perversity in the order passed by the ITAT since the ITAT has dealt with all the grounds raised by the appellant in the order impugned and has passed a well reasoned and speaking order - Appeal dismissed as No substantial question of law arises. - HON BLE SHRI JUSTICE SUSHRUT ARVIND DHARMADHIKARI And HON BLE SMT. JUSTICE ANURADHA SHUKLA Shri Siddharth Sharma learned counsel for the appellant Shri Sumit Nema learned Senior counsel with Shri Ayush Gupta couns ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r conclusively substantiated by the findings from the TDS Survey? 5. Whether on the facts and circumstances of the case and in law, the Hon ble ITAT has justified the illicit activities done by the assessee while being registered as charitable trust u/s 12A of the Income Tax Act, 1961 merely on the grounds that the Medical Council of India (MCI) found no infirmity or irregularity regarding functioning of the medical institutions run by the assessee and the Hon ble High Court has passed the directions to undo the irregularities ignoring the fact that the assessee had actually done certain illicit activities and cannot be said to be charitable within the meaning of Section 2(15) of the Income Tax Act? 6. Whether on the facts and circumstances of the case and in law, the Hon ble ITAT has erred in treating the guideline value as the market value of the land exchanged between Sarvajanik Jankalyan Parmarthik Nyas, Bhopal and Shri S. N. Vijaywargiya in light of decisions of Hon ble Supreme Court in the case of R. Sai Bharathi vs. J. Jayalalitha Ors. On 24 November, 2003 (SLP 477 of 2002) and Jaw Ajee Naganatham vs Revenue Divisional Officer on 25 January, 1994 [1994 SCR (1) 368]? 7. Wheth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... income of the assessee for all the 7 years at Nil, as against the loss declared by the assessee. Being aggrieved, the respondent assessee preferred appeals before the C.I.T. (A) against the orders passed under section 153A of the Act for the AYs. 2004-05, 2005-06, 2007-08, 2008-09 and under section 143(3) for A.Y. 2010-11 by the A.O. on 26.12.2011. The C.I.T.(A) after elaborate discussion in the composite appellate order relying upon the findings and discussions made in the assessment order, dismissed the appeals of the assessee in all the assessment years involved vide order dated 30.10.2018. 6. Being aggrieved by the order of the C.I.T.(A), the respondent/assessee preferred appeals before the I.T.A.T. for the A.Ys. 2004-05, 2005-06, 2007-08, 2008-09 and 2010-11. The I.T.A.T. allowed the appeals of the assessee vide impugned order dated 31.1.2024. 7. Now, being aggrieved by the order dated 31.1.2024 passed by the learned I.T.A.T. Indore, the Revenue is before this Court in the present appeal. 8. Learned counsel for the appellant contended that the learned I.T.A.T. has erred in allowing the appeal filed by the respondent/assessee and has preferred this appeal by formulating the af ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... : Provided that nothing in this sub-section shall be deemed to take away or abridge the power of the court to hear, for reasons to be recorded, the appeal on any other substantial question of law not formulated by it, if it is satisfied that the case involves such question, (5) The High Court shall decide the question of law so formulated and deliver such a judgment thereon containing the grounds on which such decision is founded and may award such cost as it deems fit. (6) The High Court may determine any issue which- (a) has not been determined by the Appellate Tribunal; or (b) has been wrongly determined by the Appellate Tribunal, by reasons of a decision on such question of law as is referred to in sub-Section (1). (7) Save as otherwise provided in this Act, the provisions of the Code of Civil Procedure, 1908 (5 of 1908), relating to appeals to the High Court shall, as far as may be, apply in the case of appeals under this section. 12. From a bare reading of the Section, it is apparent that an appeal to the High Court from a decision of the Tribunal lies only when a substantial question of law is involved, and where the High Court comes to the conclusion that a substantial ques ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d for striking a judicious balance between the indispensable obligation to do justice at all stages and impelling necessity of avoiding prolongation in the life of any lis. 15. In Hero Vinoth (Minor) Vs. Seshamma, (2006) 5 SCC 545, the Apex Court has observed that : The general rule is that High Court will not interfere with the concurrent findings of the courts below. But it is not an absolute rule. Some of the well-recognised exceptions are where (i) the courts below have ignored material evidence or acted on no evidence; (ii) the courts have drawn wrong inferences from proved facts by applying the law erroneously; or (iii) the courts have wrongly cast the burden of proof. When we refer to decision based on no evidence , it not only refers to cases where there is a total dearth of evidence, but also refers to any case, where the evidence, taken as a whole, is not reasonably capable of supporting the finding. 16. A finding of fact may give rise to a substantial question of law, inter alia, in the event the findings are based on no evidence and/or while arriving at the said finding, relevant admissible evidence has not been taken into consideration or inadmissible evidence has been ..... X X X X Extracts X X X X X X X X Extracts X X X X
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