https://www.taxtmi.com/caselaws?id=277486 Under section 66(3), the High Court is not confined to the exact wording of questions first suggested by the assessee. If the assessee has identified the grievance in time, the Commissioner must frame the case and the questions arising from the order. Where the Commissioner wrongly refuses to state a case on the ground that no question of law arises, the High Court may direct a reference if the materials disclose legal questions. Where a factual finding is challenged, the relevant inquiry is whether there was evidence to support that finding. The application succeeded because questions of law were found to arise. en-us Tue, 11 Sep 1934 00:00:00 +0530 Wed, 05 Dec 2018 13:21:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277486 Under section 66(3), the High Court is not confined to the exact wording of questions first suggested by the assessee. If the assessee has identified the grievance in time, the Commissioner must frame the case and the questions arising from the order. Where the Commissioner wrongly refuses to state a case on the ground that no question of law arises, the High Court may direct a reference if the materials disclose legal questions. Where a factual finding is challenged, the relevant inquiry is whether there was evidence to support that finding. The application succeeded because questions of law were found to arise. Case-Laws Income Tax Tue, 11 Sep 1934 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277486