https://www.taxtmi.com/caselaws?id=23579 A finding that loan amounts were unproved was treated as a factual determination based on appreciation of evidence, not a question of law. The further direction that the Income-tax Officer should decide in whose hands the income was assessable did not transform that factual conclusion into a referable legal issue. Since the dispute turned on whether the loans were genuine, and that issue was essentially factual, no question of law arose from the challenged orders and the petition was dismissed. en-us Thu, 11 Jan 1990 00:00:00 +0530 Tue, 22 Dec 2009 11:16:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23579 A finding that loan amounts were unproved was treated as a factual determination based on appreciation of evidence, not a question of law. The further direction that the Income-tax Officer should decide in whose hands the income was assessable did not transform that factual conclusion into a referable legal issue. Since the dispute turned on whether the loans were genuine, and that issue was essentially factual, no question of law arose from the challenged orders and the petition was dismissed. Case-Laws Income Tax Thu, 11 Jan 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23579