https://www.taxtmi.com/caselaws?id=27484 The High Court upheld the Tribunal's decision in an income tax case for the assessment year 1970-71. The Tribunal's finding that the fixed deposit receipts did not belong to the assessee but to other individuals was deemed final. The High Court refused to interfere, emphasizing the importance of evidence in ownership disputes and the limited scope for review of factual findings. The court dismissed the petitions, reinforcing the Tribunal's authority in determining factual matters in tax cases. en-us Wed, 01 Feb 1984 00:00:00 +0530 Sat, 13 Feb 2010 11:22:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27484 The High Court upheld the Tribunal's decision in an income tax case for the assessment year 1970-71. The Tribunal's finding that the fixed deposit receipts did not belong to the assessee but to other individuals was deemed final. The High Court refused to interfere, emphasizing the importance of evidence in ownership disputes and the limited scope for review of factual findings. The court dismissed the petitions, reinforcing the Tribunal's authority in determining factual matters in tax cases. Case-Laws Income Tax Wed, 01 Feb 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27484