https://www.taxtmi.com/caselaws?id=28294 The Tribunal's finding that the assessee failed to furnish the return in time without reasonable cause was treated as a factual determination based on the evidence and the explanation offered for the delay. As the dispute depended on appreciation of facts rather than interpretation of law, no referable question of law arose under section 256(2) of the Income-tax Act, 1961. The reference application was therefore rejected. en-us Mon, 14 Feb 1983 00:00:00 +0530 Sat, 20 Feb 2010 12:11:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28294 The Tribunal's finding that the assessee failed to furnish the return in time without reasonable cause was treated as a factual determination based on the evidence and the explanation offered for the delay. As the dispute depended on appreciation of facts rather than interpretation of law, no referable question of law arose under section 256(2) of the Income-tax Act, 1961. The reference application was therefore rejected. Case-Laws Income Tax Mon, 14 Feb 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28294