COMMISSIONER OF INCOME TAX vs UMA GAMBHIR — C.A. No. 4296/2006

Summary of C.A. No. 004296/2006 The Supreme Court dismissed the Commissioner of Income Tax's civil appeals concerning block assessment for the period April 1, 1986 to August 29, 1996 against respondent Uma Gambhir. The Court found no reason to interfere with lower authorities' orders, citing two grounds: the tax payable was meagre, and the factual findings below were pure findings of fact. No order as to costs was made. This case analysis is maintained by casestatus.in based on publicly available court records.