https://www.taxtmi.com/caselaws?id=6325 A reference under section 66(2) of the Indian Income-tax Act, 1922 was held unwarranted because the Tribunal's order rested on factual findings. The Tribunal had set aside the assessment after finding no evidence that the impugned transaction was effected by the assessees and directed the Income-tax Officer to identify the person actually responsible. That appraisal of evidence was treated as a pure question of fact, so no referable question of law arose. The refusal to state a case was therefore maintained, and the Tribunal's factual conclusions were left undisturbed. en-us Wed, 28 Jul 1971 00:00:00 +0530 Thu, 04 Dec 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6325 A reference under section 66(2) of the Indian Income-tax Act, 1922 was held unwarranted because the Tribunal's order rested on factual findings. The Tribunal had set aside the assessment after finding no evidence that the impugned transaction was effected by the assessees and directed the Income-tax Officer to identify the person actually responsible. That appraisal of evidence was treated as a pure question of fact, so no referable question of law arose. The refusal to state a case was therefore maintained, and the Tribunal's factual conclusions were left undisturbed. Case-Laws Income Tax Wed, 28 Jul 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6325