Law:

Section:

Section 256, read with section 148, of the Income-tax Act, 1961 - High Court - Reference to - Whether question as to whether acceptance of service of notice under section 148 by some other person on behalf of assessee was valid, was question of law - Held, yes - Whether question as to whether filing of return had effect of objection as regards notice having been waived, was question of law - Held, yes - Whether question as to whether assessments in question were barred by limitation, was pure question of law as it involved interpretation of section 149 - Held, yes FACTS The assessee filed application under section 256(1) to refer the following question : "(1) Whether, on the facts and circumstances of the case, there had been no proper and valid service of the notice under section 148 on the assessee; and if not, whether the assessments in question were, therefore, bad in law ? (2) Whether, on the facts and circumstances of the case, the assessee had waived the objection as regards the service of notice and the assessments in question were, therefore, valid in law ? (3) Whether the Tribunal was justified in holding that the assessments in question were not barred by limitation ?" The Tribunal held that the questions raised were concluded by findings of fact and did not give rise to any question of law adding that the legal issues were merely academic. The Tribunal, therefore, dismissed the application. On application under section 256(2) : HELD Where any question is dependent for its determination on the facts alone, proved or admitted or both, it is a pure question of fact. Where, however, the question depends for its decision on the facts coupled with law, it is a mixed question of fact and law. In the one case the inference has to be drawn from the facts alone while in the other case the inference has to be drawn from the facts by their co-relation with the relevant principles of law. The determination in the first case involves appreciation of the facts alone whereas the determination in the second case involves the appreciation of the facts and the law both. Where the point for determination is mixed question of law and fact, while the finding of the…

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