No question of law arose where income enhancement disputes turned on evidence and unargued issues could not be referred.

Questions concerning enhancement of income from transportation, coal depot and the assessee's sons' depots were treated as factual, since the Tribunal's conclusions rested on material evidence on record. The coal business enhancement question did not survive because the Tribunal had already reduced the income. The Sarla Devi Depot issue was not argued before or considered by the Tribunal and therefore did not arise from its order. As no question of law arose for reference under section 256(2) of the Income-tax Act, the request for reference was rejected.

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Issues: Whether the assessee was entitled to require the Tribunal to refer questions Nos. 1 to 4 and 6 as questions of law under section 256(2) of the Income-tax Act, 1961.

Analysis: The questions relating to enhancement of income from transportation and coal depot were found to rest on material evidence and were therefore factual. The question concerning the coal business enhancement did not survive because the Tribunal had already reduced the income. The question regarding Sarla Devi Depot was not argued before or considered by the Tribunal and thus did not arise from its order. The question about income of the assessee's sons' depots was also treated as factual, the Tribunal having relied on the evidence on record.

Conclusion: No question of law arose for reference, and the request for calling for a reference was rejected.

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