https://www.taxtmi.com/caselaws?id=189950 The Tribunal's finding that Mohammed Ishaq was a partner in the assessee-firm was based on the partners' statements and an affidavit already on record. The objection that the affidavit had not been filed before the Income-tax Officer did not invalidate its use, because it was available before the Tribunal and could be considered there. The High Court treated the issue as one of factual appreciation, not a question of law, and found no legal infirmity in the Tribunal's approach. No question of law arose for reference under section 256(2), so the reference application was rejected. en-us Wed, 25 Aug 1982 00:00:00 +0530 Fri, 27 Jan 2017 16:55:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189950 The Tribunal's finding that Mohammed Ishaq was a partner in the assessee-firm was based on the partners' statements and an affidavit already on record. The objection that the affidavit had not been filed before the Income-tax Officer did not invalidate its use, because it was available before the Tribunal and could be considered there. The High Court treated the issue as one of factual appreciation, not a question of law, and found no legal infirmity in the Tribunal's approach. No question of law arose for reference under section 256(2), so the reference application was rejected. Case-Laws Income Tax Wed, 25 Aug 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189950