https://www.taxtmi.com/caselaws?id=18053 The High Court of Madhya Pradesh addressed a case involving the refusal of applications for making reference by the Income-tax Appellate Tribunal regarding ownership of seized assets. The Commissioner of Income-tax (Appeals) had deleted certain additions to the individual's income, which the Department appealed. The Tribunal upheld the deletions, leading the Department to apply for reference to the High Court. The High Court determined the issues as questions of fact, not law, and dismissed the Department's application, stating the proposed questions lacked a legal basis for reference under the Income-tax Act. en-us Thu, 06 Apr 1995 00:00:00 +0530 Sat, 26 Sep 2009 14:11:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18053 The High Court of Madhya Pradesh addressed a case involving the refusal of applications for making reference by the Income-tax Appellate Tribunal regarding ownership of seized assets. The Commissioner of Income-tax (Appeals) had deleted certain additions to the individual's income, which the Department appealed. The Tribunal upheld the deletions, leading the Department to apply for reference to the High Court. The High Court determined the issues as questions of fact, not law, and dismissed the Department's application, stating the proposed questions lacked a legal basis for reference under the Income-tax Act. Case-Laws Income Tax Thu, 06 Apr 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18053