https://www.taxtmi.com/caselaws?id=17059 The proposed reference questions on reduction of estimated income and grant of registration were treated as factual matters, because they depended on appreciation of evidence rather than any independent question of law. The Tribunal had already found, when dealing with the reference applications, that no referable legal issue arose from its order. The High Court found no error in that view and upheld the refusal to direct a reference under section 256(2) of the Income-tax Act, 1961. en-us Fri, 12 Jul 1996 00:00:00 +0530 Tue, 15 Sep 2009 10:06:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17059 The proposed reference questions on reduction of estimated income and grant of registration were treated as factual matters, because they depended on appreciation of evidence rather than any independent question of law. The Tribunal had already found, when dealing with the reference applications, that no referable legal issue arose from its order. The High Court found no error in that view and upheld the refusal to direct a reference under section 256(2) of the Income-tax Act, 1961. Case-Laws Income Tax Fri, 12 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17059