https://www.taxtmi.com/caselaws?id=49444 Special leave under Article 136 is not ordinarily available to bypass the statutory reference machinery under the Income-tax Act where the legal question can be addressed within that framework; the challenge to maintainability therefore failed. The Court also held that no breach of natural justice arose where the assessee's representative had notice and an opportunity to cross-examine but did not appear, and the Tribunal's rejection of the alleged gifts and treatment of the business arrangement as suspicious was a permissible fact-finding conclusion, not a perversity. The assessment was thus sustained, and the appeals failed on both maintainability and merits. en-us Mon, 17 Jul 1961 00:00:00 +0530 Fri, 29 Aug 2014 18:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49444 Special leave under Article 136 is not ordinarily available to bypass the statutory reference machinery under the Income-tax Act where the legal question can be addressed within that framework; the challenge to maintainability therefore failed. The Court also held that no breach of natural justice arose where the assessee's representative had notice and an opportunity to cross-examine but did not appear, and the Tribunal's rejection of the alleged gifts and treatment of the business arrangement as suspicious was a permissible fact-finding conclusion, not a perversity. The assessment was thus sustained, and the appeals failed on both maintainability and merits. Case-Laws Income Tax Mon, 17 Jul 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49444