https://www.taxtmi.com/caselaws?id=25836 The High Court held that the Tribunal's refusal to refer the issue of registration of the assessee-firm did not raise a referable question of law under section 256(2) of the Income-tax Act, 1961. The proposed reference concerned whether the Appellate Tribunal was justified in directing registration, but the Court found that the Tribunal had considered the legal position and the evidence in the proper perspective. Because the issue turned purely on facts, the attempt to recast it as a mixed question of law and fact was rejected, and the request for a reference was refused. en-us Tue, 29 Jan 1985 00:00:00 +0530 Mon, 01 Feb 2010 12:29:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25836 The High Court held that the Tribunal's refusal to refer the issue of registration of the assessee-firm did not raise a referable question of law under section 256(2) of the Income-tax Act, 1961. The proposed reference concerned whether the Appellate Tribunal was justified in directing registration, but the Court found that the Tribunal had considered the legal position and the evidence in the proper perspective. Because the issue turned purely on facts, the attempt to recast it as a mixed question of law and fact was rejected, and the request for a reference was refused. Case-Laws Income Tax Tue, 29 Jan 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25836