https://www.taxtmi.com/caselaws?id=5154 In a reference under section 66(1) of the Income-tax Act, 1922, the High Court's jurisdiction is confined to answering the legal question on the facts found by the Tribunal and it cannot reappraise evidence or substitute its own factual view unless the finding is specifically challenged in law. Applying that principle, the Tribunal's finding that the assessee had withheld material income stood undisturbed. On those facts, the conditions for reassessment under section 34(1)(a) were satisfied, so the reassessment was justified. The decision emphasises the limited scope of reference proceedings and the need to contest factual findings through an appropriate question of law. en-us Wed, 12 Feb 1969 00:00:00 +0530 Thu, 20 Nov 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5154 In a reference under section 66(1) of the Income-tax Act, 1922, the High Court's jurisdiction is confined to answering the legal question on the facts found by the Tribunal and it cannot reappraise evidence or substitute its own factual view unless the finding is specifically challenged in law. Applying that principle, the Tribunal's finding that the assessee had withheld material income stood undisturbed. On those facts, the conditions for reassessment under section 34(1)(a) were satisfied, so the reassessment was justified. The decision emphasises the limited scope of reference proceedings and the need to contest factual findings through an appropriate question of law. Case-Laws Income Tax Wed, 12 Feb 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5154