2001 (9) TMI 6

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..... ty to the assessee - High Court called for a reference on the basis that the question was a question of law - We are unable to agree with the High Court, as here, the question is a pure question of fact - Civil Appeal No. 6384 of 2001 - - - Dated:- 14-9-2001 - S. P. Bharucha And Y. K. Sabharwal JJ. For the Appellant : G. C. Sharma, Senior Advocate (R. K. Raghavan , Ms. Kamini Jaiswal , Mr .....

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..... the High Court called for a reference on the basis that the question was a question of law. We are unable to agree with the High Court. In the first place, the Tribunal has held that the addition had been made on the basis of pure guess work and this is a matter of fact in respect of which the Tribunal's conclusion is final. In the second place, there was no question of remanding the matter to .....

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