Limited reference jurisdiction bars new limitation pleas before the High Court in income-tax reference proceedings.

Under section 66 of the Indian Income-tax Act, 1922, the High Court's reference jurisdiction was confined to a specific question of law actually raised before the Tribunal and properly sought in the reference applications. A new ground, including a plea of limitation under section 34(3), could not be introduced for the first time before the High Court when it had not been argued before the Tribunal or included in the applications under section 66(1) and section 66(2). The statutory scheme created a limited, special jurisdiction rather than a general power to examine any issue arising from the assessment, so the limitation question was rejected.

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Issues: Whether the High Court could entertain a question of limitation under section 34(3) when that question had not been raised before the Appellate Tribunal and had not been specifically included in the applications under section 66(1) and section 66(2) of the Indian Income-tax Act, 1922.

Analysis: The right to require a reference under section 66 is confined to a specific question of law arising out of the Tribunal's order and actually raised before the Tribunal. The High Court's power under section 66(2) is conditional upon a valid application under section 66(1), refusal by the Tribunal to state a case on that question, and a corresponding request made to the High Court. A new point, including a plea of limitation, cannot be introduced for the first time before the High Court when it was neither argued before the Tribunal nor included in the reference applications. The statutory scheme confers a limited and special jurisdiction, not a general power to decide any conceivable question arising from the assessment.

Conclusion: The limitation question could not be entertained, and the assessee's attempt to raise it was rejected.

Ratio Decidendi: Under section 66 of the Indian Income-tax Act, 1922, the High Court can answer only a question of law that was actually raised before the Tribunal and specifically sought to be referred in the prescribed applications; a new question cannot be introduced at the stage of the High Court.

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