The position therefore comes to this that if there is no evidence to support the finding the question is one of law which would fall under sections 66(1) and 66(2) of the Income tax Act; (2) if in giving its finding the Appellate Tribunal disregards certain pieces of evidence or proceeds in a manner which is violative of natural justice the finding will be vitiated but if there is evidence to support the finding of fact and these findings are properly arrived at then it will be a pure question of fact which this Court will not ordinarily interfere with ; (3) if there is an error of law arising as above or because of misinterpretation of the Income tax law then the case has to be stated to the High Court in the manner provided in the Income tax Act and if the assessee does not choose to follow the procedure prescribed then he cannot come to this Court disregarding the remedy provided by the Income tax law and (4) the legal effect of facts found where the point for determination is a mixed question of law and fact would fall under section 66(1) & (2) of the Income tax Act.