https://www.taxtmi.com/caselaws?id=40386 In reference jurisdiction under the Kerala Agricultural Income-tax Act, 1950, a High Court may interfere with concurrent factual findings only if they are perverse, unsupported by evidence, or based on irrelevant material or ignored relevant material. The assessing and appellate authorities had found that income from newly registered coffee area had not been disclosed and estimated taxable income on that basis. The Supreme Court held that the High Court upset those findings without identifying any legal error or evidentiary infirmity, so its order could not stand and the matter was remitted for fresh consideration. en-us Fri, 18 May 2007 00:00:00 +0530 Fri, 06 Jun 2014 11:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40386 In reference jurisdiction under the Kerala Agricultural Income-tax Act, 1950, a High Court may interfere with concurrent factual findings only if they are perverse, unsupported by evidence, or based on irrelevant material or ignored relevant material. The assessing and appellate authorities had found that income from newly registered coffee area had not been disclosed and estimated taxable income on that basis. The Supreme Court held that the High Court upset those findings without identifying any legal error or evidentiary infirmity, so its order could not stand and the matter was remitted for fresh consideration. Case-Laws Income Tax Fri, 18 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40386