https://www.taxtmi.com/caselaws?id=291544 A finding that a debt became bad in a particular year must rest on relevant and admissible evidence; otherwise, a question of law arises for High Court consideration. Here, the mortgaged property had been sold, but the mortgagor was still contesting personal liability and the appeal remained pending until 1931, so those facts were not conclusive that the debt had become bad in 1929. The refusal to state a case was therefore unjustified, and a reference was required on whether the income-tax finding was supported by legally admissible evidence. en-us Mon, 01 Apr 1935 00:00:00 +0530 Tue, 17 Nov 2020 12:34:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=291544 A finding that a debt became bad in a particular year must rest on relevant and admissible evidence; otherwise, a question of law arises for High Court consideration. Here, the mortgaged property had been sold, but the mortgagor was still contesting personal liability and the appeal remained pending until 1931, so those facts were not conclusive that the debt had become bad in 1929. The refusal to state a case was therefore unjustified, and a reference was required on whether the income-tax finding was supported by legally admissible evidence. Case-Laws Income Tax Mon, 01 Apr 1935 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=291544