https://www.taxtmi.com/caselaws?id=22994 A dispute depending on whether assessee's counsel made a concession before the Tribunal was treated as a factual issue and, for that reason, questions Nos. 1 to 3 were not referable as questions of law under section 256(2) of the Income-tax Act, 1961. By contrast, the issue concerning Form No. 11-A was already part of the lower authorities' orders and the record, so question No. 4 was held to arise from the Tribunal's order and was referable. The Tribunal was directed to state the case only on question No. 4, while reference was declined on questions Nos. 1 to 3. en-us Fri, 25 May 1990 00:00:00 +0530 Tue, 15 Dec 2009 17:43:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22994 A dispute depending on whether assessee's counsel made a concession before the Tribunal was treated as a factual issue and, for that reason, questions Nos. 1 to 3 were not referable as questions of law under section 256(2) of the Income-tax Act, 1961. By contrast, the issue concerning Form No. 11-A was already part of the lower authorities' orders and the record, so question No. 4 was held to arise from the Tribunal's order and was referable. The Tribunal was directed to state the case only on question No. 4, while reference was declined on questions Nos. 1 to 3. Case-Laws Income Tax Fri, 25 May 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22994