https://www.taxtmi.com/caselaws?id=8259 Section 66(2) of the Indian Income-tax Act, 1922 could be invoked only by an assessee who had first made a proper application under section 66(1) and been refused a reference; a party who did not follow that statutory route could not compel the Tribunal to state a case. The High Court also treated the Tribunal's estimate of deficit yield of cut mica as a factual finding based on the record, not a question of law. On both grounds, the application was not maintainable and no reference was warranted. en-us Wed, 18 Nov 1970 00:00:00 +0530 Mon, 06 Apr 2009 15:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8259 Section 66(2) of the Indian Income-tax Act, 1922 could be invoked only by an assessee who had first made a proper application under section 66(1) and been refused a reference; a party who did not follow that statutory route could not compel the Tribunal to state a case. The High Court also treated the Tribunal's estimate of deficit yield of cut mica as a factual finding based on the record, not a question of law. On both grounds, the application was not maintainable and no reference was warranted. Case-Laws Income Tax Wed, 18 Nov 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8259