https://www.taxtmi.com/caselaws?id=26128 The court upheld the Tribunal's decision that Smt. Ratan Devi was a benamidar of the assessee-firm, M/s. Rajasthan Textile Industries, for assessment years 1967-68 to 1971-72. The court emphasized that the questions raised were factual in nature and not legal interpretations, reiterating its limited jurisdiction to reassess factual determinations made by the Tribunal. Consequently, the court dismissed the reference applications, emphasizing the High Court's restricted role in reviewing factual findings in tax matters unless specific grounds for challenge are present. en-us Wed, 18 Sep 1985 00:00:00 +0530 Wed, 03 Feb 2010 10:21:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26128 The court upheld the Tribunal's decision that Smt. Ratan Devi was a benamidar of the assessee-firm, M/s. Rajasthan Textile Industries, for assessment years 1967-68 to 1971-72. The court emphasized that the questions raised were factual in nature and not legal interpretations, reiterating its limited jurisdiction to reassess factual determinations made by the Tribunal. Consequently, the court dismissed the reference applications, emphasizing the High Court's restricted role in reviewing factual findings in tax matters unless specific grounds for challenge are present. Case-Laws Income Tax Wed, 18 Sep 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26128