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        Income Tax

        1989 (1) TMI 79 - HC - Income Tax

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        High Court denies Commissioner's mandamus on account book rejection, deems factual, not legal. No costs awarded. The High Court rejected the Commissioner of Income-tax's application for a mandamus to refer questions regarding the rejection of account books by the ...
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                            High Court denies Commissioner's mandamus on account book rejection, deems factual, not legal. No costs awarded.

                            The High Court rejected the Commissioner of Income-tax's application for a mandamus to refer questions regarding the rejection of account books by the Assessing Officer. The court deemed the issues as questions of fact, not law, and found no legal question in the Tribunal's order. No costs were awarded in this decision.


                            The Commissioner of Income-tax applied for a mandamus to refer questions to the High Court regarding the rejection of account books by the Assessing Officer. The High Court rejected the application, stating that the issues were questions of fact and not law, similar to previous cases. The High Court found no legal question in the Tribunal's order and rejected the application, with no costs awarded.
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