https://www.taxtmi.com/caselaws?id=26836 In an appeal under section 269H of the Income-tax Act, the High Court's jurisdiction was confined to questions of law, so it could not interfere with the Tribunal's valuation finding unless an error of law was shown. The Tribunal had reappreciated the evidence, applied the comparable sales method, and reached its own conclusion on fair market value in proceedings for acquisition of immovable property under Chapter XX-A. That determination was treated as a factual finding, not a legal error, and the High Court upheld it without interference. en-us Wed, 06 Mar 1985 00:00:00 +0530 Mon, 08 Feb 2010 17:13:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26836 In an appeal under section 269H of the Income-tax Act, the High Court's jurisdiction was confined to questions of law, so it could not interfere with the Tribunal's valuation finding unless an error of law was shown. The Tribunal had reappreciated the evidence, applied the comparable sales method, and reached its own conclusion on fair market value in proceedings for acquisition of immovable property under Chapter XX-A. That determination was treated as a factual finding, not a legal error, and the High Court upheld it without interference. Case-Laws Income Tax Wed, 06 Mar 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26836