https://www.taxtmi.com/caselaws?id=36260 In an income-tax reference under section 66, a question may be reframed or amplified if it remains part of the same controversy arising from the Tribunal's order; the court may therefore examine whether a factual finding is vitiated by error of law, including absence of evidence, misreading of evidence, or exclusion of material evidence. On the ownership of high denomination notes, the Tribunal relied on surrounding financial circumstances, prosecution material, business records, and fund-flow entries to accept that the notes belonged to outside parties. Because some relevant evidence supported that conclusion, the finding was upheld and not disturbed merely because a different view was possible. 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 In an income-tax reference under section 66, a question may be reframed or amplified if it remains part of the same controversy arising from the Tribunal's order; the court may therefore examine whether a factual finding is vitiated by error of law, including absence of evidence, misreading of evidence, or exclusion of material evidence. On the ownership of high denomination notes, the Tribunal relied on surrounding financial circumstances, prosecution material, business records, and fund-flow entries to accept that the notes belonged to outside parties. Because some relevant evidence supported that conclusion, the finding was upheld and not disturbed merely because a different view was possible. Case-Laws Income Tax Fri, 11 Apr 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36260