Concurrent findings of sale under a promotion scheme did not raise a referable question of law.

Concurrent findings that cigarettes claimed to have been supplied free under a sales promotion scheme were in fact sold by the assessee were not disturbed. In the absence of any material to dislodge those factual findings, the issue did not give rise to a referable question of law under section 256(2) of the Income-tax Act, 1961. The request for reference was therefore rejected.

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Issues: Whether a question of law arose for reference under section 256(2) of the Income-tax Act, 1961 on the issue whether cigarettes said to have been supplied free under the sales promotion scheme were in fact sold by the assessee.

Analysis: The authorities had recorded a concurrent finding of fact that the cigarettes were actually sold. No material was shown to dislodge those findings or to demonstrate that the finding gave rise to any referable question of law.

Conclusion: No question of law arose for reference, and the application for reference was rightly rejected.

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