https://www.taxtmi.com/caselaws?id=296376 Whether the Commissioner was obliged to refer questions about the assessee's method of accounting under the proviso to Section 13 turned on fact: the assessing authorities, after examining books, found records inadequate to disclose true income and concluded the method prevented ascertainment of true income. The court applied the principle that the assessing officer is competent to determine assessment by estimation where adequate evidence supports factual findings, and held that such factual determinations do not ordinarily raise questions of law requiring High Court reference; the Commissioner's refusal to refer was upheld and the petition dismissed. en-us Tue, 26 Jun 1934 00:00:00 +0530 Sat, 17 Jul 2021 15:48:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=296376 Whether the Commissioner was obliged to refer questions about the assessee's method of accounting under the proviso to Section 13 turned on fact: the assessing authorities, after examining books, found records inadequate to disclose true income and concluded the method prevented ascertainment of true income. The court applied the principle that the assessing officer is competent to determine assessment by estimation where adequate evidence supports factual findings, and held that such factual determinations do not ordinarily raise questions of law requiring High Court reference; the Commissioner's refusal to refer was upheld and the petition dismissed. Case-Laws Income Tax Tue, 26 Jun 1934 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=296376