https://www.taxtmi.com/caselaws?id=6062 A finding that a disputed income-tax addition was made on pure guesswork was treated as a finding of fact, and that factual conclusion could not be reopened as a question of law for a reference under section 256(2) of the Income-tax Act, 1961. On that basis, the High Court was not justified in directing a reference or in remanding the matter to the Assessing Officer for re-examination of the same issue. en-us Fri, 14 Sep 2001 00:00:00 +0530 Tue, 06 Jan 2026 22:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6062 A finding that a disputed income-tax addition was made on pure guesswork was treated as a finding of fact, and that factual conclusion could not be reopened as a question of law for a reference under section 256(2) of the Income-tax Act, 1961. On that basis, the High Court was not justified in directing a reference or in remanding the matter to the Assessing Officer for re-examination of the same issue. Case-Laws Income Tax Fri, 14 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6062