https://www.taxtmi.com/caselaws?id=6332 Certificate jurisdiction at the appeal stage is confined to determining whether a substantial question of law arises on the existing record. Where the Tribunal had already found no material to show that the cheques were posted from Delhi, the High Court could not reopen that factual basis while granting certificates. In the absence of the foundational fact of posting, no presumption under section 114, illustration (f), of the Evidence Act could be invoked. The certificate order therefore travelled beyond the proper limits of jurisdiction, and the appeals founded on those certificates were not maintainable. en-us Fri, 24 Sep 1971 00:00:00 +0530 Thu, 04 Dec 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6332 Certificate jurisdiction at the appeal stage is confined to determining whether a substantial question of law arises on the existing record. Where the Tribunal had already found no material to show that the cheques were posted from Delhi, the High Court could not reopen that factual basis while granting certificates. In the absence of the foundational fact of posting, no presumption under section 114, illustration (f), of the Evidence Act could be invoked. The certificate order therefore travelled beyond the proper limits of jurisdiction, and the appeals founded on those certificates were not maintainable. Case-Laws Income Tax Fri, 24 Sep 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6332