What is a Perverse Order?
AN order or finding is perverse on facts, if it falls under any of the following:
a) The finding is without any evidence.
b) The finding is contrary to the evidence.
c) There is no direct nexus between the conclusion of fact and primary fact upon which that conclusion is based.
d) When an authority draws a conclusion, which cannot be drawn by any reasonable person or authority on the material and facts placed before it.
The CBDT clarified this in the Instruction mentioned above referring to the Supreme Court decision in Sudarshan Silk & Sarees v. CIT - ()
CBDT Instruction No. 08/2011 CBDT., Dated: August 11, 2011