https://www.taxtmi.com/caselaws?id=9210 A question of law arises where the final fact-finding authority ignores relevant evidence, relies on only part of the record, or reaches a conclusion unsupported by the whole material. On the facts discussed, the High Court found that the Tribunal had not considered all material circumstances bearing on whether the original sauda nakal was withheld and whether there was default in compliance with notice under section 22(4). The refusal to refer the two questions was therefore not justified, and the Tribunal was directed to state the case for the court's opinion. The decision underscores that non-consideration of material evidence can render a factual finding vulnerable as a referable legal issue. en-us Fri, 23 Feb 1973 00:00:00 +0530 Sat, 20 Jun 2009 14:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9210 A question of law arises where the final fact-finding authority ignores relevant evidence, relies on only part of the record, or reaches a conclusion unsupported by the whole material. On the facts discussed, the High Court found that the Tribunal had not considered all material circumstances bearing on whether the original sauda nakal was withheld and whether there was default in compliance with notice under section 22(4). The refusal to refer the two questions was therefore not justified, and the Tribunal was directed to state the case for the court's opinion. The decision underscores that non-consideration of material evidence can render a factual finding vulnerable as a referable legal issue. Case-Laws Income Tax Fri, 23 Feb 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9210