No referable question of law arises where tribunal recall rests on factual findings about denial of proper hearing and adjournment reasons.

The Tribunal's recall of its earlier order and allowance of the assessee's miscellaneous application were based on factual findings that there had been no proper opportunity of hearing, the date had been notified only a few days in advance, and adjournment was sought because of the karta's illness and the absence of senior counsel. On those pure findings of fact, no referable question of law arose under section 256(2) of the Income-tax Act, 1961, and the reference application was dismissed.

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Issues: Whether any referable question of law arose from the Tribunal's order recalling its earlier decision and allowing the assessee's miscellaneous application, so as to justify a reference under section 256(2) of the Income-tax Act, 1961.

Analysis: The Tribunal had recorded findings that the assessee had not been afforded a proper opportunity of hearing, that the hearing date had been notified only a few days in advance, and that an adjournment was sought on account of the karta's illness and non-availability of senior counsel. Those findings were treated as factual conclusions based on the surrounding circumstances. The Court held that the Tribunal's decision to allow the miscellaneous application rested on pure findings of fact and did not give rise to any question of law for reference.

Conclusion: No referable question of law arose; the application under section 256(2) was dismissed.

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