https://www.taxtmi.com/caselaws?id=39549 A concurrent factual finding that the assessee failed to show sufficient cause for not filing the return or complying with the statutory notice under the Indian Income-tax Act, 1922 was treated as conclusive and not open to reference as a question of law. Because that unexplained default was sufficient to sustain the ex parte best judgment assessments, the separate controversy over notice compliance under section 22(4) became academic. The challenge to the Tribunal's earlier remand order also failed, as it did not amount to a finding that sufficient cause had been established. The reference applications were therefore rejected. en-us Mon, 09 Apr 1973 00:00:00 +0530 Sat, 17 Apr 2010 12:13:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39549 A concurrent factual finding that the assessee failed to show sufficient cause for not filing the return or complying with the statutory notice under the Indian Income-tax Act, 1922 was treated as conclusive and not open to reference as a question of law. Because that unexplained default was sufficient to sustain the ex parte best judgment assessments, the separate controversy over notice compliance under section 22(4) became academic. The challenge to the Tribunal's earlier remand order also failed, as it did not amount to a finding that sufficient cause had been established. The reference applications were therefore rejected. Case-Laws Income Tax Mon, 09 Apr 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39549