https://www.taxtmi.com/caselaws?id=180508 Short notice to produce evidence and accounts under sections 23(2) and 22(4) left the assessee without a real opportunity to file books, support the returns, or answer the department's case. The court treated the adequacy of time and opportunity given to an assessee as a question of law capable of reference. It also noted that the Tribunal's own observation that the assessee was not confronted with the department's assumptions supported the existence of a legal issue, not merely a factual dispute. The Tribunal therefore ought to have referred the question to the High Court under section 66(2). en-us Wed, 09 Dec 1953 00:00:00 +0530 Mon, 28 Mar 2016 11:20:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=180508 Short notice to produce evidence and accounts under sections 23(2) and 22(4) left the assessee without a real opportunity to file books, support the returns, or answer the department's case. The court treated the adequacy of time and opportunity given to an assessee as a question of law capable of reference. It also noted that the Tribunal's own observation that the assessee was not confronted with the department's assumptions supported the existence of a legal issue, not merely a factual dispute. The Tribunal therefore ought to have referred the question to the High Court under section 66(2). Case-Laws Income Tax Wed, 09 Dec 1953 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=180508