https://www.taxtmi.com/caselaws?id=117807 A bona fide change from one regularly employed method of accounting to another is permissible under Section 13, but the assessee must prove that the former method was abandoned and a new regular method was adopted at a definite point of time. The tax authorities may require proper proof of that change, and accounting practice cannot be varied merely from year to year for convenience. Whether a method was in fact regularly employed, or whether it was actually changed, is a question of fact rather than a referable question of law under Section 66(3). On that basis, the article notes that no reference lies where the dispute depends on factual determination. en-us Wed, 11 Mar 1936 00:00:00 +0530 Tue, 26 Jun 2012 16:31:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117807 A bona fide change from one regularly employed method of accounting to another is permissible under Section 13, but the assessee must prove that the former method was abandoned and a new regular method was adopted at a definite point of time. The tax authorities may require proper proof of that change, and accounting practice cannot be varied merely from year to year for convenience. Whether a method was in fact regularly employed, or whether it was actually changed, is a question of fact rather than a referable question of law under Section 66(3). On that basis, the article notes that no reference lies where the dispute depends on factual determination. Case-Laws Income Tax Wed, 11 Mar 1936 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117807