Law: Income Tax Act, 1922

Section: 66

Income tax Act (XI of 1922)--S. 66 Questions of law and fact Tribunal holding no sufficient material having existed before income tax authorities to make fresh assessment Held: Such finding does not give rise to a question of law and being a finding on question of fact conclusive and not open to question. JUDGMENT SYED MUHAMMAD HUSAIN, J. This is aft application at the instance of the Commissioner of Taxes, Chittagong Zone under section 66 of the Income tax Act for the decision of this Court on the question whether the Tribunal rightly held that the Income tax Officer bad no material before it to warrant any reopening of the case of the assessee under section 34 of the Income tax Act. The Income tax Officer and the Appellate Commissioner ordered for such re assessment alleging fresh…

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