https://www.taxtmi.com/caselaws?id=49444 Courts will not entertain appeals that bypass the designated statutory route to the High Court absent exceptional circumstances; because no irremediable breach of process or impossibility of effective relief was shown, the appeals were held not maintainable. On the merits, the Tribunal's factual finding that the alleged gifts were sham transactions intended to reduce assessable profits was upheld as within its fact finding competence and not perverse, and no breach of natural justice vitiated the decision; accordingly the appeals were dismissed. 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 Courts will not entertain appeals that bypass the designated statutory route to the High Court absent exceptional circumstances; because no irremediable breach of process or impossibility of effective relief was shown, the appeals were held not maintainable. On the merits, the Tribunal's factual finding that the alleged gifts were sham transactions intended to reduce assessable profits was upheld as within its fact finding competence and not perverse, and no breach of natural justice vitiated the decision; accordingly the appeals were dismissed. Case-Laws Income Tax Mon, 17 Jul 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49444