2003 (8) TMI 29

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..... the principal business of the assessee was finance business. This is a finding of fact and we cannot interfere with the same in this reference - - - - - Dated:- 28-8-2003 - Judge(s) : M. KATJU., UMESHWAR PANDEY. JUDGMENT This is a reference under section 256(1) of the Income-tax Act, 1961. The first question has been referred at the instance of the Revenue and the other question at the .....

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..... he principal business of the assessee was finance business. This is a finding of fact and we cannot interfere with the same in this reference. As regards the question referred at the instance of the assessee, none appeared on behalf of the assessee, although notices were served on them, as is evident from the affidavit of service. Hence, the reference on that question is returned unanswered. T .....

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