Referrable questions under income-tax law must arise from the Tribunal's order and record, not from new issues raised later.

Questions can be referred under section 35(2A) of the Income-tax Act only if they genuinely arise out of the Tribunal's order and were considered, or could properly have been considered, on the record before it. The High Court held that question 3 was not referable because it had never cropped up for discussion in the Tribunal proceedings. Question 2 also was not referable, as the Tribunal had already found as a fact that the land and buildings were handed over to the University, while the new objection on the absence of a registered transfer deed had neither been raised before the Income-tax Officer nor considered by the Tribunal. The reference application was dismissed.

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Issues: Whether questions 2 and 3 sought to be referred arose out of the Tribunal's order so as to justify a reference under section 35(2A) of the Income-tax Act, 1961.

Analysis: The Tribunal had referred only the first question. Question 3 was held not to arise from the Tribunal's order because it had not cropped up for discussion and there was no occasion to consider it on the findings in the assessment order. As to question 2, the Tribunal had recorded a finding of fact that the land and buildings were handed over to the University during the relevant year. The further contention that deduction could not be allowed in the absence of a registered transfer deed was neither considered by the Income-tax Officer nor raised before the Tribunal. Applying the test of whether a question arises out of the Tribunal's order, the Court declined to treat questions 2 and 3 as referable.

Conclusion: Questions 2 and 3 were not referable as they did not arise out of the Tribunal's order.

Final Conclusion: The request for reference failed and the application was dismissed.

Ratio Decidendi: A question can be referred only if it genuinely arises from the Tribunal's order and was considered or could properly have been considered on the record before it.

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