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Income Tax - Highlights / Catch Notes

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Addition u/s 68 - substantial question of law - The Supreme ...


Supreme Court: High Court can't interfere with lower court orders unless addressing substantial legal questions, not factual findings.

September 17, 2022

Case Laws     Income Tax     HC

Addition u/s 68 - substantial question of law - The Supreme court has held that, the jurisdiction of the High Court to interfere with the orders passed by the Courts below is confined to hearing on substantial question of law and interference with finding of the fact is not warranted if it involves re-appreciation of evidence. Thus no substantial question of law arises for consideration in the present appeal. - HC

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