https://www.taxtmi.com/caselaws?id=13821 The High Court upheld the decisions of the Income-tax Appellate Tribunal in two separate issues involving double claims by the assessee. The Court emphasized the Tribunal's role as the final fact-finding authority and criticized the Revenue for filing petitions against Tribunal decisions without proper scrutiny. The Court rejected the Revenue's petitions, stating no questions of law were raised, and warned against frivolous litigation, threatening to impose costs. Justice M. F. Saldanha highlighted the need for the Revenue to conduct thorough scrutiny before filing petitions and criticized their presentation of cases before the Tribunal. en-us Mon, 16 Apr 2001 00:00:00 +0530 Fri, 03 Jul 2009 11:05:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13821 The High Court upheld the decisions of the Income-tax Appellate Tribunal in two separate issues involving double claims by the assessee. The Court emphasized the Tribunal's role as the final fact-finding authority and criticized the Revenue for filing petitions against Tribunal decisions without proper scrutiny. The Court rejected the Revenue's petitions, stating no questions of law were raised, and warned against frivolous litigation, threatening to impose costs. Justice M. F. Saldanha highlighted the need for the Revenue to conduct thorough scrutiny before filing petitions and criticized their presentation of cases before the Tribunal. Case-Laws Income Tax Mon, 16 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13821