Tribunal's Crucial Role in Fact-Finding for High Court Appeals u/s 260A in Income Tax Cases.

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Full Text of the Document

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....Duty of Tribunal - The findings of facts by the final fact finding body are not only of great relevance and significance for the higher Constitutional Courts, such as High Court u/s 260A in the present appeal, but, even otherwise also, the mandate of the Act is that the Tribunal should arrive at its own findings of facts based on relevant and cogent material.....