Question of law for reference rejected where dispute turned on factual appreciation and no final legal issue was decided.

No referable question of law arose from the appellate order because the core challenge concerned factual appreciation of whether the assessee had been denied an opportunity to produce additional forms and bills. The revisional authority had already accepted those materials and remanded the matter for fresh assessment, while the validity of two bills was left open for further examination by the assessing authority. As no final adjudication on the documents had been reached, the order did not crystallise any legal issue fit for reference under the taxing statute. The request to draw up a statement of case and refer the matter to the High Court was therefore rejected.

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Issues: Whether any question of law arose out of the appellate order so as to justify drawing up a statement of case and making a reference to the High Court under the taxing statute.

Analysis: The applications sought a reference under the relevant reference provisions after the revisional authority had accepted additional forms and bills and remanded the matter for fresh assessment. The only substantial challenge was that the revisional authority should not have admitted the documents. The decision whether the assessee had been denied an opportunity to produce them was treated as a question of fact. The treatment of the two bills was also left open to further examination by the assessing authority, and no final adjudication on their validity had been reached. On that footing, the order under challenge did not give rise to any referable question of law.

Conclusion: No referable question of law arose, and the request to draw up the statement of case and refer the matter to the High Court was rejected.

Final Conclusion: The Commissioner failed to obtain a reference, and the revisional order stood without further challenge on the issue sought to be referred.

Ratio Decidendi: Where the impugned determination turns on factual appreciation and no final legal issue is concluded, no question of law arises for reference.

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