Findings on new source of income and income enhancement were treated as factual, leaving no referable question of law.

The Tribunal's view that the Commissioner (Appeals) did not introduce a new source of income, and that the direction to enquire into investment in purchases did not amount to enhancement of income, was treated as a factual appreciation of the record and evidence. Because the findings turned on whether the enquiry concerned a source already within the Assessing Officer's consideration, they were regarded as findings of fact rather than a question of law. On that basis, no referable question of law arose and reference was declined.

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Issues: Whether the Tribunal's findings that the Commissioner (Appeals) did not introduce a new source of income and that the direction did not amount to enhancement of income gave rise to any referable question of law.

Analysis: The Tribunal's conclusion was based on appreciation of the record and evidence. It found that no new source of income was being explored when the Commissioner (Appeals) directed enquiry regarding investment in purchases, and that the direction did not amount to enhancement of income or investigation into a source not considered by the Assessing Officer. Such findings were treated as findings of fact, not as determinations raising a question of law for reference.

Conclusion: No referable question of law arose from the Tribunal's findings, and the request for reference was declined.

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