https://www.taxtmi.com/caselaws?id=37329 The Tribunal's finding that the assessee filed its returns on 4 May 1963, rather than 7 October 1966, was treated as a question of fact. The High Court noted that the Tribunal had supporting material, including a certificate of posting and a covering letter stating that returns for the relevant years had been filed on 4 May 1963, and was entitled to prefer that version over the request for time made by the authorised representative on that date. The finding was therefore a permissible factual inference on the evidence, not one based on no evidence or shown to be irrational or perverse, so no reference under section 256(2) was called for. en-us Tue, 03 Apr 1979 00:00:00 +0530 Mon, 29 Mar 2010 11:12:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37329 The Tribunal's finding that the assessee filed its returns on 4 May 1963, rather than 7 October 1966, was treated as a question of fact. The High Court noted that the Tribunal had supporting material, including a certificate of posting and a covering letter stating that returns for the relevant years had been filed on 4 May 1963, and was entitled to prefer that version over the request for time made by the authorised representative on that date. The finding was therefore a permissible factual inference on the evidence, not one based on no evidence or shown to be irrational or perverse, so no reference under section 256(2) was called for. Case-Laws Income Tax Tue, 03 Apr 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37329