https://www.taxtmi.com/caselaws?id=293001 A bad-debt claim was treated as a question of fact, including whether the debt was bad and when it became bad, and the Assistant Commissioner's findings on those facts were final. The Commissioner's refusal to hear the assessee again after obtaining a further report did not change the factual position or cause legal prejudice; at most it amounted to a procedural irregularity. On that basis, no referable question of law arose from the orders under Section 33 or Section 66(2), so reference was not justified and the answer was against the assessee. en-us Mon, 01 May 1939 00:00:00 +0530 Mon, 18 Jan 2021 15:56:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293001 A bad-debt claim was treated as a question of fact, including whether the debt was bad and when it became bad, and the Assistant Commissioner's findings on those facts were final. The Commissioner's refusal to hear the assessee again after obtaining a further report did not change the factual position or cause legal prejudice; at most it amounted to a procedural irregularity. On that basis, no referable question of law arose from the orders under Section 33 or Section 66(2), so reference was not justified and the answer was against the assessee. Case-Laws Income Tax Mon, 01 May 1939 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293001