Validity of reassessment reopening raised a question of law, not mere fact, requiring reference to the High Court.

The Tribunal's order quashing reassessment under section 147(a) raised a question of law, because its reasoning turned on the validity of reopening rather than on a pure finding of fact. The Tribunal noted that no recorded reasons by the Assessing Officer could justify the reassessment, and the High Court erred in treating that conclusion as factual only. On that basis, the controversy required legal consideration, and the Tribunal was required to refer the question to the High Court.

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Issues: Whether the Tribunal's order quashing reassessment proceedings under section 147(a) of the Income-tax Act, 1961 gave rise to a question of law requiring reference to the High Court, or whether its findings were merely findings of fact.

Analysis: The Tribunal's observations that no reasons recorded by the Assessing Officer could justify reopening of the assessment, and that the reassessment had been quashed on a legal ground alone, showed that the controversy was not confined to appreciation of evidence. The High Court erred in treating the Tribunal's conclusion as one of pure fact, because the order raised a legal question on the validity of the reopening and its treatment by the Tribunal.

Conclusion: A question of law did arise and the Tribunal was required to refer the question to the High Court for consideration.

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