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TMI Blog1974 (1) TMI 25X X X X Extracts X X X X X X X X Extracts X X X X ..... ed as, five questions of law. These questions are overlapping and also not well-stated. To me it appears, considering the material on record and arguments advanced before us, that there are really three questions which arose from the order of the Appellate Tribunal upon which the assessee desired a reference to be made to this court. These three questions may be put as follows : " (1) Whether, on the facts and circumstances of the case, there has been no proper and valid service of the notice under section 148 on the assessee ; and if not, whether the assessments in question are, therefore, bad in law ? (2) Whether, on the facts and circumstances of the case, the assessee has waived the objection as regards the service of notice and t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is a mixed question of law and fact, and the inference from the facts found is, in such a case, a question of law. But where the final determination of the issue equally with the finding or ascertainment of the basic facts does not involve the application of any principle of law, an inference from the facts cannot be regarded as one of law. The proposition that an inference from facts is one of law is, therefore, correct in its application to mixed questions of law and fact, but not to pure questions of fact. In the case, of pure questions of fact an inference from the facts is as much a question of fact as the evidence of the facts. The observations contained in some judgments of the English courts that what inference is to be drawn from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... they were concluded by findings of fact, was clearly erroneous and misconceived. Equally so, its decision refusing to refer the question of limitation to this court. It was a pure question of law involving, as it did, the interpretation of section 149 of the Income-tax Act. That this section has relevance in the matter cannot be disputed and then how does the issue become merely academic, as stated by the Tribunal, is not easily understandable. In my opinion, therefore, this application must be allowed and the Tribunal required to state a case on the questions I have set out above and refer it to this court for decision. I make an order accordingly. The petitioner shall be entitled to his costs in this application. MIAN JALAL-UD-DIN J.- ..... X X X X Extracts X X X X X X X X Extracts X X X X
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