https://www.taxtmi.com/caselaws?id=194599 A reference under section 66 of the Income-tax Act, 1922 lies only where a real question of law arises from the order challenged. Where the dispute is confined to appreciation of receipts, the absence of books, surrounding facts, past assessments, and the sufficiency of evidence, no referable legal issue is shown. Here, the assessee's grievance concerned only factual findings that the amount represented taxable remittances and that no rebutting evidence had been produced. The HC held that no question of law arose and the application under section 66(3) was rightly refused. en-us Wed, 20 May 1942 00:00:00 +0530 Fri, 15 Sep 2017 16:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=194599 A reference under section 66 of the Income-tax Act, 1922 lies only where a real question of law arises from the order challenged. Where the dispute is confined to appreciation of receipts, the absence of books, surrounding facts, past assessments, and the sufficiency of evidence, no referable legal issue is shown. Here, the assessee's grievance concerned only factual findings that the amount represented taxable remittances and that no rebutting evidence had been produced. The HC held that no question of law arose and the application under section 66(3) was rightly refused. Case-Laws Income Tax Wed, 20 May 1942 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=194599