https://www.taxtmi.com/caselaws?id=29147 A reference court should not answer questions on an incomplete factual record where the decisive issue is whether an impartible estate had ceased to be impartible and, if so, from which year. The Court noted that the character of the estate, the covenant terms, the custom of succession and the effect of the Hindu Succession Act all required factual findings before legal consequences could be determined. Because those findings were missing, the reference was not answered on the existing statement of case and the matter was remitted to the Tribunal for fresh findings on the foundational facts. en-us Fri, 04 Oct 1974 00:00:00 +0530 Thu, 11 Mar 2010 11:28:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=29147 A reference court should not answer questions on an incomplete factual record where the decisive issue is whether an impartible estate had ceased to be impartible and, if so, from which year. The Court noted that the character of the estate, the covenant terms, the custom of succession and the effect of the Hindu Succession Act all required factual findings before legal consequences could be determined. Because those findings were missing, the reference was not answered on the existing statement of case and the matter was remitted to the Tribunal for fresh findings on the foundational facts. Case-Laws Income Tax Fri, 04 Oct 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=29147