https://www.taxtmi.com/caselaws?id=6064 A reference under section 256(2) of the Income-tax Act was held unwarranted where the proposed question concerned deletion of additions for alleged bogus purchases and unaccounted sales, because the matter turned on the facts and did not disclose any real question of law. The Tribunal had refused reference on that basis, and the High Court erred by directing reference without identifying a definite legal issue. The direction to make a reference was therefore unsustainable and the High Court's order was liable to be set aside. en-us Tue, 29 Jan 2002 00:00:00 +0530 Fri, 24 Aug 2018 14:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6064 A reference under section 256(2) of the Income-tax Act was held unwarranted where the proposed question concerned deletion of additions for alleged bogus purchases and unaccounted sales, because the matter turned on the facts and did not disclose any real question of law. The Tribunal had refused reference on that basis, and the High Court erred by directing reference without identifying a definite legal issue. The direction to make a reference was therefore unsustainable and the High Court's order was liable to be set aside. Case-Laws Income Tax Tue, 29 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6064