https://www.taxtmi.com/caselaws?id=18802 In tax reference proceedings, the High Court will not disturb the Tribunal's factual findings or remand directions unless they are unsupported by evidence or affected by legal misdirection, so no referable question of law arises where the challenge is essentially factual. Rectification is equally narrow: it is confined to mistakes apparent on the face of the record and cannot be used to reopen the merits of a concluded decision. On that approach, the Tribunal's refusal to seek a reference and its rejection of rectification were treated as within jurisdiction and free from legal infirmity. en-us Wed, 08 Mar 1995 00:00:00 +0530 Mon, 02 Nov 2009 11:19:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18802 In tax reference proceedings, the High Court will not disturb the Tribunal's factual findings or remand directions unless they are unsupported by evidence or affected by legal misdirection, so no referable question of law arises where the challenge is essentially factual. Rectification is equally narrow: it is confined to mistakes apparent on the face of the record and cannot be used to reopen the merits of a concluded decision. On that approach, the Tribunal's refusal to seek a reference and its rejection of rectification were treated as within jurisdiction and free from legal infirmity. Case-Laws Income Tax Wed, 08 Mar 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18802