Finding - Definition - Law Dictionary Home Dictionary Definition finding

Definition :

Finding, the word 'finding', will only cover material questions which arise in a particular case for decision by the authority hearing the case or the appeal which, being necessary for passing the final order or giving the final decision in the appeal, has been the subject of controversy between the interested parties or on which the parties con-cerned have been given a hearing, C.I.T. v. Vadle Pulliah, AIR 1973 SC 2434 (2436). [Income Tax Act, 1922 s. 34(3), Second Proviso] I.T.O. v. Murlidhar Bhagwandas, AIR 1965 SC 342: (1964) 6 SCR 411.

The expression 'finding' means a finding necessary for giving relief in respect of the assessment for the year in question and, therefore, no decision can be said to be a finding within the meaning of this provision unless it can be said of it that it was necessary for the disposal of the appeal or proceeding, Commissioner of Income Tax v. S. Raghubir Singh Trust Through Chairman Major Harjender Singh, AIR 1980 SC 98: (1980) 2 SCC 212.

Means the year beginning on the 1st April and ending on the 31st March next following, Rajasthan Agricultural Produce Markets Act, 2005, s. 2(e).

Means 'a conclusion upon an inquiry of fact [Osborn's Concise Law Dictionary]. See also Income Tax Officer Award, Sitapur v. Murlidhar Bhagwan Das, AIR 1965 SC 342.

Means the result of an inquiry or of judicial examination [New Lexicon Webster's Dictionary]

Means the result of the deliberations of a jury or a court. A decision upon a question of fact reached as the fact reached as the result of a judicial examination or investigation by a court, jury, referee, coroner, etc. A recital of the facts as found. The word commonly applies to the result reached by a Judge or jury. See also Decision, Judgment: Verdict, [Black's Law Dictionary Sixth Edition]