https://www.taxtmi.com/caselaws?id=49469 Whether the assessee had fully and truly disclosed all material facts for assessment was treated as a factual question because it turned on appraisal of the books of account and the examiner's report. The Tribunal's finding that disclosure was complete meant the statutory precondition for action under section 34(1)(a) was not shown on the record. As no genuine question of law arose from that finding, the request for a reference under section 66(2) was correctly rejected. The refusal to require a reference was therefore upheld in favour of the Revenue. en-us Wed, 17 Jan 1962 00:00:00 +0530 Thu, 28 Aug 2014 18:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49469 Whether the assessee had fully and truly disclosed all material facts for assessment was treated as a factual question because it turned on appraisal of the books of account and the examiner's report. The Tribunal's finding that disclosure was complete meant the statutory precondition for action under section 34(1)(a) was not shown on the record. As no genuine question of law arose from that finding, the request for a reference under section 66(2) was correctly rejected. The refusal to require a reference was therefore upheld in favour of the Revenue. Case-Laws Income Tax Wed, 17 Jan 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49469