https://www.taxtmi.com/caselaws?id=29214 No reference could be directed under section 256(2) where the Tribunal's finding that the assessee had not been given a reasonable opportunity in rectification proceedings was a finding of fact, and the matters sought to be reopened under section 154 were debatable rather than errors apparent on the record. On that basis, no referable question of law arose from the Tribunal's order, and the Revenue's application was rejected. en-us Mon, 29 Sep 1980 00:00:00 +0530 Thu, 11 Mar 2010 14:14:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=29214 No reference could be directed under section 256(2) where the Tribunal's finding that the assessee had not been given a reasonable opportunity in rectification proceedings was a finding of fact, and the matters sought to be reopened under section 154 were debatable rather than errors apparent on the record. On that basis, no referable question of law arose from the Tribunal's order, and the Revenue's application was rejected. Case-Laws Income Tax Mon, 29 Sep 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=29214