https://www.taxtmi.com/caselaws?id=7740 The meaning of "information" under section 34(1)(b) of the Indian Income-tax Act, 1922, was treated as a question of law because judicial opinion on whether a change of opinion by the Income-tax Officer could qualify as information was conflicting. At the section 66(2) stage, the Court held that it was enough to show that a legal controversy arose from the Tribunal's order; the Court was not deciding the issue on merits. On that basis, the Tribunal's refusal to state a case was unsustainable, and a reference to the High Court was required. en-us Wed, 29 Oct 1969 00:00:00 +0530 Wed, 18 Mar 2009 17:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7740 The meaning of "information" under section 34(1)(b) of the Indian Income-tax Act, 1922, was treated as a question of law because judicial opinion on whether a change of opinion by the Income-tax Officer could qualify as information was conflicting. At the section 66(2) stage, the Court held that it was enough to show that a legal controversy arose from the Tribunal's order; the Court was not deciding the issue on merits. On that basis, the Tribunal's refusal to state a case was unsustainable, and a reference to the High Court was required. Case-Laws Income Tax Wed, 29 Oct 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7740