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        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.

        <h1>Supreme Court dismisses civil appeal citing lack of grounds; delays condoned. Justices Bharucha, Santosh Hegde, Sabharwal.</h1> The Supreme Court of India dismissed a civil appeal for lack of grounds indicating a perverse conclusion in evidence assessment. The delay was condoned. ... Appreciation of evidence - perverse conclusion - appellate interference standard on findings of fact - condonation of delayAppreciation of evidence - perverse conclusion - appellate interference standard on findings of fact - Whether the appellate court should interfere with the Tribunal's findings of fact on appreciation of evidence. - HELD THAT: - The Court held that interference with appreciation of evidence by this Court is permissible only if it is shown that the conclusion under challenge is such that it could not possibly have been arrived at by persons duly instructed upon the material before them, i.e., the conclusion is perverse. No ground of appeal asserted that the impugned conclusion met this threshold of perversity. Although counsel was heard to the extent considered necessary, the requisite showing of perversity was absent. The Court accordingly declined to reassess the factual conclusions reached below and dismissed the civil appeal. The Court recorded that delay in filing was condoned.Appeal dismissed for want of any ground showing the conclusion to be perverse; delay condoned.Final Conclusion: The civil appeal is dismissed: delay in filing was condoned and the Court declined to interfere with findings of fact because no ground established that the conclusion was perverse. The Supreme Court of India dismissed a civil appeal due to lack of grounds showing a perverse conclusion in the appreciation of evidence. Delay was condoned. Justices S.P. Bharucha, N. Santosh Hegde, and Y.K. Sabharwal presided over the case.

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        ActsIncome Tax
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