https://www.taxtmi.com/caselaws?id=19854 A challenge to reassessment proceedings raised a referable question of law because it concerned not only the absence of information under section 147(b) but also the broader legal ambit of the Income-tax Officer's power to reopen the assessment and pass a fresh reassessment order on the materials invoked. The Tribunal had treated the matter as one of fact and refused reference, but the HC held that the issue went to jurisdiction and statutory scope, not merely factual determination. The Tribunal was therefore not justified in saying that no question of law arose, and the Revenue's reference application was allowed. en-us Tue, 01 Mar 1994 00:00:00 +0530 Tue, 10 Nov 2009 12:20:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19854 A challenge to reassessment proceedings raised a referable question of law because it concerned not only the absence of information under section 147(b) but also the broader legal ambit of the Income-tax Officer's power to reopen the assessment and pass a fresh reassessment order on the materials invoked. The Tribunal had treated the matter as one of fact and refused reference, but the HC held that the issue went to jurisdiction and statutory scope, not merely factual determination. The Tribunal was therefore not justified in saying that no question of law arose, and the Revenue's reference application was allowed. Case-Laws Income Tax Tue, 01 Mar 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19854