https://www.taxtmi.com/caselaws?id=292703 The distinction between a question of law and a pure question of fact is controlling under the reference procedure. A taxpayer's status as a member of a joint family or as separate is a factual issue, and section 66 of the Income-tax Act, 1922 does not create a right of appeal. The court may answer only a properly raised question of law in a case stated by the Commissioner, and a point not taken before the Income-tax Officer or clearly submitted before the Commissioner cannot be entertained. On that basis, no question of law arose and the application was dismissed. en-us Tue, 02 Dec 1924 00:00:00 +0530 Tue, 05 Jan 2021 12:51:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=292703 The distinction between a question of law and a pure question of fact is controlling under the reference procedure. A taxpayer's status as a member of a joint family or as separate is a factual issue, and section 66 of the Income-tax Act, 1922 does not create a right of appeal. The court may answer only a properly raised question of law in a case stated by the Commissioner, and a point not taken before the Income-tax Officer or clearly submitted before the Commissioner cannot be entertained. On that basis, no question of law arose and the application was dismissed. Case-Laws Income Tax Tue, 02 Dec 1924 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=292703