https://www.taxtmi.com/caselaws?id=26970 A finding that a debt has not been proved as a bad debt is primarily factual, so it does not by itself create a referable question of law under section 256(2) of the Income-tax Act, 1961; the proposed question on bad debt was therefore not liable to be referred. Section 155(6) was also held to have no relevance to the facts and no connection with the Tribunal's order, so the second proposed question likewise did not arise. The High Court rejected the request for a mandamus directing a reference and disposed of the matter against the assessee. en-us Thu, 09 May 1985 00:00:00 +0530 Tue, 09 Feb 2010 17:50:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26970 A finding that a debt has not been proved as a bad debt is primarily factual, so it does not by itself create a referable question of law under section 256(2) of the Income-tax Act, 1961; the proposed question on bad debt was therefore not liable to be referred. Section 155(6) was also held to have no relevance to the facts and no connection with the Tribunal's order, so the second proposed question likewise did not arise. The High Court rejected the request for a mandamus directing a reference and disposed of the matter against the assessee. Case-Laws Income Tax Thu, 09 May 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26970