https://www.taxtmi.com/caselaws?id=22140 Questions concerning enhancement of income from transportation, coal depot and the assessee's sons' depots were treated as factual, since the Tribunal's conclusions rested on material evidence on record. The coal business enhancement question did not survive because the Tribunal had already reduced the income. The Sarla Devi Depot issue was not argued before or considered by the Tribunal and therefore did not arise from its order. As no question of law arose for reference under section 256(2) of the Income-tax Act, the request for reference was rejected. en-us Thu, 09 Aug 1990 00:00:00 +0530 Mon, 07 Dec 2009 15:06:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22140 Questions concerning enhancement of income from transportation, coal depot and the assessee's sons' depots were treated as factual, since the Tribunal's conclusions rested on material evidence on record. The coal business enhancement question did not survive because the Tribunal had already reduced the income. The Sarla Devi Depot issue was not argued before or considered by the Tribunal and therefore did not arise from its order. As no question of law arose for reference under section 256(2) of the Income-tax Act, the request for reference was rejected. Case-Laws Income Tax Thu, 09 Aug 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22140