https://www.taxtmi.com/caselaws?id=6215 A certificate under section 66A(2) of the Indian Income-tax Act, 1922 is valid only if it expressly discloses the question of law and the ground on which the case is certified as fit for appeal; a bare statement of fitness is insufficient, so the appeal is incompetent where the certificate is defective. On the valuation issue, the dispute turned on factual findings about opening stock and did not raise any question of law, so the reference could not be sustained. The appeal could not be entertained, leaving the assessment undisturbed. en-us Wed, 06 May 1970 00:00:00 +0530 Wed, 03 Dec 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6215 A certificate under section 66A(2) of the Indian Income-tax Act, 1922 is valid only if it expressly discloses the question of law and the ground on which the case is certified as fit for appeal; a bare statement of fitness is insufficient, so the appeal is incompetent where the certificate is defective. On the valuation issue, the dispute turned on factual findings about opening stock and did not raise any question of law, so the reference could not be sustained. The appeal could not be entertained, leaving the assessment undisturbed. Case-Laws Income Tax Wed, 06 May 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6215