https://www.taxtmi.com/caselaws?id=28451 Service of the statutory 14 days' notice before cancellation of registration was treated as a condition precedent under the Income-tax Act. The Tribunal examined the record and found no evidence that the notice had been served, and that conclusion rested on appraisal of evidence. Because the finding was factual rather than a legal interpretation issue, it did not give rise to a referable question of law under section 256(2). The Tribunal was therefore correct in declining to state the case. en-us Thu, 25 Nov 1982 00:00:00 +0530 Mon, 22 Feb 2010 17:14:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28451 Service of the statutory 14 days' notice before cancellation of registration was treated as a condition precedent under the Income-tax Act. The Tribunal examined the record and found no evidence that the notice had been served, and that conclusion rested on appraisal of evidence. Because the finding was factual rather than a legal interpretation issue, it did not give rise to a referable question of law under section 256(2). The Tribunal was therefore correct in declining to state the case. Case-Laws Income Tax Thu, 25 Nov 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28451