https://www.taxtmi.com/caselaws?id=5064 In a reference under the Indian Income-tax Act, 1922, the High Court cannot decide an unresolved question of fact on its own when the Tribunal's findings are incomplete or ambiguous. Where the Tribunal had not clearly found whether the assessee set up only a pilot plant or whether pre-1 April 1948 production was merely experimental, the proper course was to proceed on the existing findings and, if necessary, call for a supplementary statement under section 66(4). The High Court erred by treating the factual controversy as established and resolving it itself; the matter had to be remitted for supplementary findings and fresh disposal according to law. en-us Tue, 28 Mar 1967 00:00:00 +0530 Wed, 19 Nov 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5064 In a reference under the Indian Income-tax Act, 1922, the High Court cannot decide an unresolved question of fact on its own when the Tribunal's findings are incomplete or ambiguous. Where the Tribunal had not clearly found whether the assessee set up only a pilot plant or whether pre-1 April 1948 production was merely experimental, the proper course was to proceed on the existing findings and, if necessary, call for a supplementary statement under section 66(4). The High Court erred by treating the factual controversy as established and resolving it itself; the matter had to be remitted for supplementary findings and fresh disposal according to law. Case-Laws Income Tax Tue, 28 Mar 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5064