https://www.taxtmi.com/caselaws?id=49218 Where a proposed reference from the Appellate Tribunal raises fairly arguable questions of law, the High Court should direct the Tribunal to state the case and refer those questions instead of refusing reference on the footing that they are already concluded. The Court declined to express any view on the merits of the underlying income-tax issues at that stage, but held that the proposed questions were not shown to be finally concluded in a manner justifying refusal. The refusal to require a reference was therefore held unjustified, and the assessee's objection failed. en-us Wed, 27 Oct 1965 00:00:00 +0530 Tue, 19 Aug 2014 09:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49218 Where a proposed reference from the Appellate Tribunal raises fairly arguable questions of law, the High Court should direct the Tribunal to state the case and refer those questions instead of refusing reference on the footing that they are already concluded. The Court declined to express any view on the merits of the underlying income-tax issues at that stage, but held that the proposed questions were not shown to be finally concluded in a manner justifying refusal. The refusal to require a reference was therefore held unjustified, and the assessee's objection failed. Case-Laws Income Tax Wed, 27 Oct 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49218