IT : In a reference u/s 256,it is not permissible for High Court to make a fresh determination of facts found by ITAT. However, HC can take into account additional facts already on record but not taken note of by ITAT to arrive at its findings. HC can also construe certain facts found by ITAT of significance as against the contrary view of ITAT that they were of no significance. There is all the difference between making determination of new or additional facts by HC(which is not permissible)
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