https://www.taxtmi.com/caselaws?id=62663 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. en-us Fri, 18 Feb 1977 00:00:00 +0530 Fri, 21 Jan 2011 10:22:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=62663 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. Case-Laws VAT and Sales Tax Fri, 18 Feb 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=62663