https://www.taxtmi.com/caselaws?id=26526 Where an assessee's cheques were dishonoured and the sellers insisted on cash, the question whether those facts constituted exceptional or unavoidable circumstances under rule 6DD(j) of the Income-tax Rules was treated as an inference from accepted facts, not a pure question of law. The Punjab and Haryana High Court distinguished the cited precedent on its facts and followed the view that applicability of rule 6DD(j) in such situations depends on factual determination. As the issue did not raise a referable question of law, the petition under section 256(2) of the Income-tax Act, 1961 was dismissed. en-us Thu, 05 Sep 1985 00:00:00 +0530 Fri, 05 Feb 2010 15:57:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26526 Where an assessee's cheques were dishonoured and the sellers insisted on cash, the question whether those facts constituted exceptional or unavoidable circumstances under rule 6DD(j) of the Income-tax Rules was treated as an inference from accepted facts, not a pure question of law. The Punjab and Haryana High Court distinguished the cited precedent on its facts and followed the view that applicability of rule 6DD(j) in such situations depends on factual determination. As the issue did not raise a referable question of law, the petition under section 256(2) of the Income-tax Act, 1961 was dismissed. Case-Laws Income Tax Thu, 05 Sep 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26526