https://www.taxtmi.com/caselaws?id=283889 The High Court dismissed the assessed's applications under section 254(2) of the IT Act, ruling that no questions of law arose from the Tribunal's order. The Court emphasized the factual nature of the Tribunal's findings and rejected the assessed's attempt to reargue the matter through rectification applications. The Court held that the assessed exceeded the scope of section 254(2) by seeking to reopen the issue, leading to the dismissal of the applications. en-us Mon, 09 May 1994 00:00:00 +0530 Sat, 19 Oct 2019 16:01:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=283889 The High Court dismissed the assessed's applications under section 254(2) of the IT Act, ruling that no questions of law arose from the Tribunal's order. The Court emphasized the factual nature of the Tribunal's findings and rejected the assessed's attempt to reargue the matter through rectification applications. The Court held that the assessed exceeded the scope of section 254(2) by seeking to reopen the issue, leading to the dismissal of the applications. Case-Laws Income Tax Mon, 09 May 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=283889