https://www.taxtmi.com/caselaws?id=28945 A Tribunal's factual finding on reappraisal of evidence is binding in reference proceedings unless it is shown to rest on irrelevant material, exclude relevant material, or be unsupported by admissible evidence. The Court will not reweigh evidence or sit in appeal over such findings. A new factual contention not raised before the tax authorities and not arising from the referred question could not be entertained. As the Tribunal had considered the diary, statements, and oral testimony, its conclusion was not shown to suffer from any legal infirmity and was upheld against the assessee. en-us Fri, 30 Apr 1982 00:00:00 +0530 Mon, 08 Mar 2010 17:38:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28945 A Tribunal's factual finding on reappraisal of evidence is binding in reference proceedings unless it is shown to rest on irrelevant material, exclude relevant material, or be unsupported by admissible evidence. The Court will not reweigh evidence or sit in appeal over such findings. A new factual contention not raised before the tax authorities and not arising from the referred question could not be entertained. As the Tribunal had considered the diary, statements, and oral testimony, its conclusion was not shown to suffer from any legal infirmity and was upheld against the assessee. Case-Laws Income Tax Fri, 30 Apr 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28945