Subsequent tribunal order after reference can give rise to a fresh question of law under the income tax reference scheme.

Where the High Court has answered a reference and the Tribunal then passes a fresh order in conformity with that decision, the later order remains an appellate order under section 33(4) of the Income-tax Act, 1922. The earlier Tribunal order loses finality to the extent necessary to implement the High Court's ruling, and the appeal is treated as finally disposed of only after the subsequent order. A new question of law arising from that later order is therefore capable of reference under section 66, provided it was not already concluded by the earlier decision. The reference application was competent.

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Issues: Whether, after the High Court decides a reference and the Appellate Tribunal passes a further order in conformity with that decision, such further order is an order under section 33(4) of the Income-tax Act, 1922 so as to permit a fresh reference on a new question of law.

Analysis: The scheme of sections 33 and 66 shows that an order of the Appellate Tribunal is final only save as provided in section 66. When a case is referred to the High Court, the Tribunal's earlier order loses finality to the extent that the High Court's decision may require the appeal to be reopened and disposed of afresh. The Tribunal, when acting after the High Court's judgment, continues to exercise its appellate power under section 33(4), and the order then made is the order that finally disposes of the appeal. Questions of law arising for the first time in such subsequent order are therefore capable of being referred, provided they were not already concluded by the earlier order.

Conclusion: The subsequent order of the Appellate Tribunal was referable under section 66, and the application for reference was competent.

Final Conclusion: The appeal failed, and the order compelling the Tribunal to entertain the reference application was sustained.

Ratio Decidendi: Where a Tribunal passes a further order after a High Court's decision on reference, that order is still an appellate order under section 33(4) and any new question of law arising from it may be referred under section 66.

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