Reasonable opportunity in assessment proceedings is a question of fact, not a referable question of law.

Whether refusal to adjourn and the alleged denial of an opportunity to produce books of account raised a referable question of law was examined in the context of a revisional order that had already set aside ex parte assessments and remanded the matters for fresh assessment after granting reasonable opportunity. The Tribunal treated the dispute over whether sufficient opportunity had been afforded as a question of fact, not a question of law. On that basis, it held that a mere challenge to the factual finding on opportunity did not justify a statement of case or reference to the High Court, and the request for reference was refused.

---

---

Issues: Whether the refusal to adjourn and the resulting denial of opportunity to produce books of account gave rise to a question of law warranting a reference to the High Court.

Analysis: The applications sought a statement of case and reference of the question arising from the revisional order that had set aside the ex parte assessments and remanded the matters for fresh assessment after granting reasonable opportunity. The Tribunal treated the controversy about whether sufficient opportunity had been afforded as one turning on facts, and therefore not as a referable question of law.

Conclusion: No question of law arose for reference, and the request to draw up the statement of case and refer the matter was refused.

Ratio Decidendi: Whether reasonable opportunity was afforded in the assessment proceedings was a question of fact, and a mere challenge to that factual determination does not by itself raise a question of law for reference.

---