https://www.taxtmi.com/caselaws?id=17580 Where the Tribunal's findings on concealment and the bona fide nature of an assessee's claims are based on appreciation of evidence, no referable question of law arises under section 256(2) of the Income-tax Act, 1961. The Tribunal had found that the sales tax refund was treated bona fide, that agreement to addition did not amount to concealment under section 271(1)(c), and that the deduction claim under section 80J was also made bona fide. Those concurrent factual findings could not justify a direction to state a case, so the reference request was refused. en-us Mon, 08 Apr 1996 00:00:00 +0530 Wed, 23 Sep 2009 14:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17580 Where the Tribunal's findings on concealment and the bona fide nature of an assessee's claims are based on appreciation of evidence, no referable question of law arises under section 256(2) of the Income-tax Act, 1961. The Tribunal had found that the sales tax refund was treated bona fide, that agreement to addition did not amount to concealment under section 271(1)(c), and that the deduction claim under section 80J was also made bona fide. Those concurrent factual findings could not justify a direction to state a case, so the reference request was refused. Case-Laws Income Tax Mon, 08 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17580