https://www.taxtmi.com/caselaws?id=6461 In an income-tax reference under section 66 of the Indian Income-tax Act, 1922, the High Court must answer the legal questions on the facts found by the Tribunal and cannot recast the factual basis as though exercising appellate jurisdiction. The Tribunal's findings, if supported by evidence, form the foundation for the reference. The text also explains that section 25A has no application where the dispute is not about partition of admitted joint family property, but about whether the income-producing property was ever shown to be joint family property. In that setting, the burden remains on the party asserting joint family ownership, and the department must prove that the income belonged to the Hindu undivided family. en-us Wed, 19 Nov 1975 00:00:00 +0530 Sun, 08 May 2011 14:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6461 In an income-tax reference under section 66 of the Indian Income-tax Act, 1922, the High Court must answer the legal questions on the facts found by the Tribunal and cannot recast the factual basis as though exercising appellate jurisdiction. The Tribunal's findings, if supported by evidence, form the foundation for the reference. The text also explains that section 25A has no application where the dispute is not about partition of admitted joint family property, but about whether the income-producing property was ever shown to be joint family property. In that setting, the burden remains on the party asserting joint family ownership, and the department must prove that the income belonged to the Hindu undivided family. Case-Laws Income Tax Wed, 19 Nov 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6461