https://www.taxtmi.com/caselaws?id=5965 The Tribunal's order quashing reassessment under section 147(a) raised a question of law, because its reasoning turned on the validity of reopening rather than on a pure finding of fact. The Tribunal noted that no recorded reasons by the Assessing Officer could justify the reassessment, and the High Court erred in treating that conclusion as factual only. On that basis, the controversy required legal consideration, and the Tribunal was required to refer the question to the High Court. en-us Tue, 12 Sep 2000 00:00:00 +0530 Tue, 28 Aug 2018 16:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5965 The Tribunal's order quashing reassessment under section 147(a) raised a question of law, because its reasoning turned on the validity of reopening rather than on a pure finding of fact. The Tribunal noted that no recorded reasons by the Assessing Officer could justify the reassessment, and the High Court erred in treating that conclusion as factual only. On that basis, the controversy required legal consideration, and the Tribunal was required to refer the question to the High Court. Case-Laws Income Tax Tue, 12 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5965