https://www.taxtmi.com/caselaws?id=18060 Factual findings that an assessee-legal practitioner could not have earned the low income disclosed, together with rejection of the returned income and an adverse inference from non-production of diaries, were treated as matters of appreciation of evidence. Because those findings did not disclose any question of law, no reference was required and no direction to the Tribunal under section 256(2) was warranted. en-us Thu, 21 Mar 1996 00:00:00 +0530 Sat, 26 Sep 2009 14:24:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18060 Factual findings that an assessee-legal practitioner could not have earned the low income disclosed, together with rejection of the returned income and an adverse inference from non-production of diaries, were treated as matters of appreciation of evidence. Because those findings did not disclose any question of law, no reference was required and no direction to the Tribunal under section 256(2) was warranted. Case-Laws Income Tax Thu, 21 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18060