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2007 (5) TMI 242 - SC - Income TaxWhether on the facts and circumstances of the case, is the finding of the Tribunal that income from 60.79 acres of unregistered coffee area is not included in the accounts of the assessee supported by any material or evidence? Held that:- In the instant case, the High Court has not even indicated as to why it considered the conclusions of the assessing authority and the appellate authority to be unsustainable. It is to be noted that even after the reference is made by the Tribunal directly or on the basis of a direction given by the High Court, it is open to the High Court not to answer the reference if no question of law is involved. Therefore, without expressing any opinion on the merits, we set aside the order of the High Court and remit the matter to it for fresh consideration.
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