https://www.taxtmi.com/caselaws?id=36260 Under income-tax reference procedure, a question may be reframed to address an evidentiary facet of the same controversy arising from the Tribunal's order, without introducing a new dispute. A factual finding may be challenged as an error of law where it rests on no evidence, misreads evidence, or excludes material evidence. However, review is confined to the existence of relevant supporting material rather than its sufficiency. Where prosecution material, financial circumstances, account entries and other surrounding evidence support the conclusion that high denomination notes belonged to third parties, the finding on ownership remains undisturbed. en-us Fri, 11 Apr 1980 00:00:00 +0530 Sat, 20 Mar 2010 12:55:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36260 Under income-tax reference procedure, a question may be reframed to address an evidentiary facet of the same controversy arising from the Tribunal's order, without introducing a new dispute. A factual finding may be challenged as an error of law where it rests on no evidence, misreads evidence, or excludes material evidence. However, review is confined to the existence of relevant supporting material rather than its sufficiency. Where prosecution material, financial circumstances, account entries and other surrounding evidence support the conclusion that high denomination notes belonged to third parties, the finding on ownership remains undisturbed. Case-Laws Income Tax Fri, 11 Apr 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36260