https://www.taxtmi.com/caselaws?id=6211 Where a statement of case in an income-tax reference is incomplete or frames the question in a way that does not fairly present the real controversy, the record is insufficient for proper judicial review. The proper course is remand for rehearing, with the aggrieved party at liberty to move by notice of motion seeking fuller statements of fact and properly framed questions of law. The court emphasised that the reference must disclose the material facts and the genuine issue in dispute, including whether the finding rests on no evidence or is perverse, so that the matter can be considered on a complete and accurate basis. en-us Tue, 15 Jul 1969 00:00:00 +0530 Wed, 03 Dec 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6211 Where a statement of case in an income-tax reference is incomplete or frames the question in a way that does not fairly present the real controversy, the record is insufficient for proper judicial review. The proper course is remand for rehearing, with the aggrieved party at liberty to move by notice of motion seeking fuller statements of fact and properly framed questions of law. The court emphasised that the reference must disclose the material facts and the genuine issue in dispute, including whether the finding rests on no evidence or is perverse, so that the matter can be considered on a complete and accurate basis. Case-Laws Income Tax Tue, 15 Jul 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6211