https://www.taxtmi.com/caselaws?id=25009 No referable question of law arose on the admission of affidavits and alleged denial of cross-examination under rule 46A because the Tribunal found, as a fact, that the Income-tax Officer had an opportunity to comment on the affidavits and no request was made to examine the deponents. No referable question of law arose on the voluntary disclosure scheme issue either, because the Board's clarification extended immunity not only to the declarant but also to other persons, including the guardian of minors. On both points, the proposed reference failed since the controversy did not disclose a question of law requiring a statement of the case. en-us Thu, 12 Nov 1987 00:00:00 +0530 Sat, 23 Jan 2010 17:29:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25009 No referable question of law arose on the admission of affidavits and alleged denial of cross-examination under rule 46A because the Tribunal found, as a fact, that the Income-tax Officer had an opportunity to comment on the affidavits and no request was made to examine the deponents. No referable question of law arose on the voluntary disclosure scheme issue either, because the Board's clarification extended immunity not only to the declarant but also to other persons, including the guardian of minors. On both points, the proposed reference failed since the controversy did not disclose a question of law requiring a statement of the case. Case-Laws Income Tax Thu, 12 Nov 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25009