PUTUL JASH Vs. ITO

JUDGEMENT

(1.) THE appellant has put forward the following question in seeking admission of the appeal.

(2.) WHEN can a finding of fact be said to be perverse was considered by a Special Bench of this court in the case of Collector of Customs v. Biswanath Mukherjee : 1974 CLJ 251. In that judgment the Special Bench noticed an earlier unreported judgment of this court in the case of Addl. Collector of Customs v. Padam Kumar Agarwalla 1974 CLJ 313 wherein the following views were expressed;