M/S. R.R.Holding P. Ltd vs Commissioner Of Income Tax,Delhi & Anr

The Supreme Court upheld the Delhi High Court's dismissal of an appeal under Section 260A of the Income Tax Act, 1961, confirming that the Income Tax Appellate Tribunal had adequately addressed the factual issues regarding the date of assessment. The Court noted that the High Court correctly applied the precedent set in Modi Industries Limited v. CIT, emphasizing that the factual determination was not suitable for appeal under Section 260A. The Court found no necessity for further examination of Section 244(1A) in this context, affirming the High Court's ruling.