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1997 (4) TMI 30 - RAJASTHAN HIGH COURT
Extract:
.......bunal on the given facts is not always dependent on a question of law or fact. If the inference is of fact, no question with regard to it can be referred to the High Court. We think that this is not a fit case for making a reference at all within the meaning of section 256(2) of the Income-tax Act, 1961, and that being so we reject the application.