https://www.taxtmi.com/caselaws?id=5062 A finding of fact may raise a question of law in reference proceedings where the complaint is that there was no material to support it; the legality of treating credited capital as undisclosed income therefore had to be referred. The assessment of a Hindu undivided family could not be properly examined because the Tribunal had not found whether the joint family had in fact been disrupted or had ceased to exist. In the absence of that basic factual conclusion, the legal issue could not be answered and a supplementary statement was required. The High Court's judgment was set aside and the matter remitted for further reference proceedings. en-us Wed, 29 Mar 1967 00:00:00 +0530 Tue, 12 Aug 2014 09:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5062 A finding of fact may raise a question of law in reference proceedings where the complaint is that there was no material to support it; the legality of treating credited capital as undisclosed income therefore had to be referred. The assessment of a Hindu undivided family could not be properly examined because the Tribunal had not found whether the joint family had in fact been disrupted or had ceased to exist. In the absence of that basic factual conclusion, the legal issue could not be answered and a supplementary statement was required. The High Court's judgment was set aside and the matter remitted for further reference proceedings. Case-Laws Income Tax Wed, 29 Mar 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5062