Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
Correctness of Factual Findings in Order passed u/s 153 of Income Tax Act was Re examined by ITAT:
The Calcutta High Court dismissed an appeal challenging the correctness of factual findings in an order passed under Section 153 of the Income Tax Act. The Income Tax Appellate Tribunal (ITAT) had re-examined the facts and upheld the order. The court's dismissal reinforces the ITAT's authority in factual determinations and emphasizes that appeals on factual grounds need substantial basis to overturn tribunal decisions.