https://www.taxtmi.com/caselaws?id=152172 A factual finding in income-tax proceedings can still raise a question of law where it is unsupported by evidence, perverse, or reached without considering relevant material. The Supreme Court noted that the Tribunal had not independently explained why Rs. 1,38,000 was treated as income from undisclosed sources, and had omitted material withdrawals from the assessee's businesses. On that prima facie basis, the finding appeared to rest on conjecture and surmise, so the questions framed by the assessee arose from the Tribunal's order and a reference should have been directed. en-us Wed, 23 Jan 1963 00:00:00 +0530 Tue, 06 Aug 2013 18:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152172 A factual finding in income-tax proceedings can still raise a question of law where it is unsupported by evidence, perverse, or reached without considering relevant material. The Supreme Court noted that the Tribunal had not independently explained why Rs. 1,38,000 was treated as income from undisclosed sources, and had omitted material withdrawals from the assessee's businesses. On that prima facie basis, the finding appeared to rest on conjecture and surmise, so the questions framed by the assessee arose from the Tribunal's order and a reference should have been directed. Case-Laws Income Tax Wed, 23 Jan 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152172