TMI Blog1982 (2) TMI 281X X X X Extracts X X X X X X X X Extracts X X X X ..... When such a point was referred to us, Mr. R.P. Bhatt, the learned Assistant Government Pleader for the State, raised a preliminary objection as to the maintainability of the the reference in question of fact, and that being so, question (sic). He, in substance, strenuously urged before us that the question referred to us is purely a question of fact, and that being so, we have no jurisdiction to decide the aforesaid question. He also brought to our notice our limited jurisdiction, statutorily circumscribed under section 69 of the Act, and submitted that unless this Court is convinced that the question referred to us is purely a question of law, we should not entertain the present reference. We may incidentally note at this stage, that in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r food? In view of the aforesaid controversy and having regard to the point which is referred to us, we are convinced beyond any doubt that the Tribunal has referred to us for our decision purely a question of fact and not a question of law. At this stage we may usefully refer to the Law and Practice of Income-tax, 7th Edition, Volume I, by N.A. Palkhivala and B.A. Palkhivala. It is clearly mentioned in the comments at the foot of section 256 of the Income-tax Act, that a reference can only lie in the High Court only on the question of law and not on a question of fact. The learned authors have proceeded to observe further also that it is for the Tribunal to state the case and to formulate the questions of law. If the High Court finds t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of some inadmissible evidence going on the record of the case or on account of wrong interpretation or construction of any document involved in the matter. In a very longish application filed by the assessee, there is no little indication or even the ghost of indication to show, that the assessee had any grievance against the finding of the Tribunal as the same was suffering from any of the aforesaid vices. In view of what has been stated above, we are convinced beyond any doubt, that the point which has been formulated by the Tribunal and sent to us for decision does not involve any question of law at all. It pertains only to a question of fact, and hence, we have no jurisdiction to decide the question which has been referred to us by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the questions of fact and that being so, we are in entire agreement with what Mr. Bhatt urged before us, that in the instant case, the question which is referred to us by the Tribunal is purely a question of fact, and not a question of law. We are conscious of the fact that when we are exercising our jurisdiction under section 69 of the Act, we cannot travel outside the scope and ambit of our jurisdiction under section 69 of the Act. If we made the least effort, we would be flagrantly violating the mandatory provisions contained in section 69 of the Act. Under the aforesaid circumstances, we are afraid, and we must say that we have no jurisdiction even to give a direction to the Tribunal to give to the parties an adequate opportunity ..... X X X X Extracts X X X X X X X X Extracts X X X X
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