https://www.taxtmi.com/caselaws?id=21061 The court held that the questions raised by the assessee regarding referral of questions of law under section 256(2) of the Income-tax Act, 1961 were factual and not mixed questions of fact and law. The Tribunal's conclusions were deemed reasonable and based on a thorough assessment of all relevant materials. The court clarified that the limitation provisions under section 153(2A) and section 153(3) did not apply to the assessment years in question. Consequently, the court dismissed the tax case petitions, emphasizing no costs to be awarded in both matters. en-us Mon, 13 Aug 1990 00:00:00 +0530 Sat, 13 Jun 2020 10:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21061 The court held that the questions raised by the assessee regarding referral of questions of law under section 256(2) of the Income-tax Act, 1961 were factual and not mixed questions of fact and law. The Tribunal's conclusions were deemed reasonable and based on a thorough assessment of all relevant materials. The court clarified that the limitation provisions under section 153(2A) and section 153(3) did not apply to the assessment years in question. Consequently, the court dismissed the tax case petitions, emphasizing no costs to be awarded in both matters. Case-Laws Income Tax Mon, 13 Aug 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21061