https://www.taxtmi.com/caselaws?id=49388 A Tribunal's factual finding is ordinarily final in reference proceedings and can be challenged as a question of law only if it is unsupported by evidence or is perverse. Suspicious circumstances alone do not justify interference where the necessary evidentiary link is missing. On the facts discussed, the Tribunal held that the fixed deposit in another person's name was not proved to be concealed income of the assessee firm, and that conclusion was supported by evidence. The absence of proof connecting the assessee to the deposit meant no referable question of law arose, so the refusal to call for a reference was sustained. en-us Thu, 26 Mar 1964 00:00:00 +0530 Sun, 24 Aug 2014 16:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49388 A Tribunal's factual finding is ordinarily final in reference proceedings and can be challenged as a question of law only if it is unsupported by evidence or is perverse. Suspicious circumstances alone do not justify interference where the necessary evidentiary link is missing. On the facts discussed, the Tribunal held that the fixed deposit in another person's name was not proved to be concealed income of the assessee firm, and that conclusion was supported by evidence. The absence of proof connecting the assessee to the deposit meant no referable question of law arose, so the refusal to call for a reference was sustained. Case-Laws Income Tax Thu, 26 Mar 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49388