https://www.taxtmi.com/caselaws?id=24265 The Tribunal's finding that the assessee had sufficient cause for delay in filing wealth-tax returns was treated as a factual determination based on the extension of time under the Board's circular and the assessee's belief that no taxable wealth existed. As no material distinction was shown between the two assessment years, the appellate appreciation of those facts was not displaced. On that basis, no referable question of law arose under section 27 of the Wealth-tax Act, 1957, and the reference applications were not maintainable. en-us Mon, 27 Feb 1989 00:00:00 +0530 Mon, 18 Jan 2010 18:21:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24265 The Tribunal's finding that the assessee had sufficient cause for delay in filing wealth-tax returns was treated as a factual determination based on the extension of time under the Board's circular and the assessee's belief that no taxable wealth existed. As no material distinction was shown between the two assessment years, the appellate appreciation of those facts was not displaced. On that basis, no referable question of law arose under section 27 of the Wealth-tax Act, 1957, and the reference applications were not maintainable. Case-Laws Wealth-tax Mon, 27 Feb 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24265