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Commissioner Of Income Tax v. Steller Investment Limited

Commissioner Of Income Tax v. Steller Investment Limited

(Supreme Court Of India)

Civil Appeal No. 7968 of 1996 | 20-07-2000

BY THE COURT :

We have read the question which the High Court answered against the Revenue. We are in agreement with the High Court. Plainly, the Tribunal came to a conclusion on facts and no interference is called for. The appeal is dismissed. No order as to costs.

Advocate List
  • For the Appearing Parties Ms. Sushma Suri, Santosh K. Agarwal, Advocates.
Bench
  • HON'BLE MRS. JUSTICE RUMA PAL
  • HON'BLE MR. JUSTICE S.P. BHARUCHA
Eq Citations
  • [2001] 251 ITR 263
  • (2000) 164 CTR SC 287
  • LQ/SC/2000/1038
Head Note

Income Tax — Tribunal's findings of fact — Impermissibility of interference with — Justification for — Held, Tribunal came to a conclusion on facts and no interference is called for (Para 1)