https://www.taxtmi.com/caselaws?id=35792 The validity of reassessment proceedings under section 147 of the Income-tax Act depended on whether a common question of law arose from the Tribunal's refusal to reopen the assessments. Because the appellate authority had found that the additional floors were incomplete and not ready for occupation up to the relevant assessment year, and no other material supported reopening, the matter was treated as raising a referable legal question rather than a purely factual dispute. The Tribunal was therefore directed to refer the question of law to the High Court. en-us Tue, 28 Oct 1980 00:00:00 +0530 Tue, 16 Mar 2010 16:34:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35792 The validity of reassessment proceedings under section 147 of the Income-tax Act depended on whether a common question of law arose from the Tribunal's refusal to reopen the assessments. Because the appellate authority had found that the additional floors were incomplete and not ready for occupation up to the relevant assessment year, and no other material supported reopening, the matter was treated as raising a referable legal question rather than a purely factual dispute. The Tribunal was therefore directed to refer the question of law to the High Court. Case-Laws Income Tax Tue, 28 Oct 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35792