“65. In Suwalal Chhogalal v. CIT, (1949) 17 ITR 269 (Nag) the Court held as under: (ITR p. 277)
Supreme Court
“… A fact is a fact irrespective of evidence by which it is proved. The only time a question of law can arise in such a case is when it is alleged that there is no material on which the conclusion can be based or no sufficient material.
67. There is no prohibition to entertain a second appeal even on question of fact provided the Court is satisfied that the findings of the courts below were vitiated by non-consideration of relevant evidence or by showing erroneous approach to the matter and findings recorded in the court below are perverse. [Vide Jagdish Singh v. Natthu Singh, AIR 1992 SC 1604, Prativa Devi v. T.V. Krishnan, (1999) 5 SCC 353, Satya Gupta v. Brijesh Kumar, (1998) 6 SCC 423, Ragavendra Kumar v. Firm Prem Machinery & Co., AIR 2000 SC 534, Molar Mal v. Kay Iron Works (P) Ltd., AIR 2000 SC 1261, Bharatha Matha v. R. Vijaya Renganathan, (2010) 11 SCC 483 and Dinesh Kumar v. Yusuf Ali, (2010) 12 SCC 740]
68. In Jai Singh v. Shakuntala, AIR 2002 SC 1428, this Court held that (SCC p. 638, para 6) it is permissible to interfere even on question of fact but it may be only in “very exceptional cases and on extreme perversity that the authority to examine the same in extenso stands permissible—it is a rarity rather than a regularity and thus in fine it can be safely concluded that while there is no prohibition as such, but the power to scrutiny can only be had in very exceptional circumstances and upon proper circumspection”.
Similar view has been taken in Kashmir Singh v. Harnam Singh, AIR 2008 SC 1749.”
Union of India v. Ibrahim Uddin & Anr. (2012) 8 SCC 148)