https://www.taxtmi.com/caselaws?id=28474 Refusal to summon relevant account books and witnesses in a reassessment under section 34 of the Indian Income-tax Act, 1922, may convert an apparently factual dispute into a question of law where the assessee is denied a fair opportunity to prove the source of disputed deposits or investments. On the stated reasoning, disregard of material evidence affected the adjudication of the additions and the applicability of section 34(1)(a), so the proposed issues were not confined to pure questions of fact. The Tribunal was therefore required to refer the framed questions of law to the High Court for opinion. en-us Wed, 27 Aug 1980 00:00:00 +0530 Mon, 22 Feb 2010 18:46:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28474 Refusal to summon relevant account books and witnesses in a reassessment under section 34 of the Indian Income-tax Act, 1922, may convert an apparently factual dispute into a question of law where the assessee is denied a fair opportunity to prove the source of disputed deposits or investments. On the stated reasoning, disregard of material evidence affected the adjudication of the additions and the applicability of section 34(1)(a), so the proposed issues were not confined to pure questions of fact. The Tribunal was therefore required to refer the framed questions of law to the High Court for opinion. Case-Laws Income Tax Wed, 27 Aug 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28474