Incomplete statement of case prevents income-tax references from being answered without essential Tribunal documents.

In income-tax reference jurisdiction, the High Court can answer referred questions only when the statement of case is complete and supported by the material documents on which the Tribunal relied. If vital documents underlying the appellate order are omitted from the statement of case or paper book, the court cannot satisfactorily decide the reference. The Tribunal must therefore furnish a proper statement of the case with all essential and material documents. Because the record supplied was incomplete and inadequate, the references were not answered.

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Issues: Whether the court should answer the income-tax references when the statement of case omitted the essential documents on which the Tribunal had based its decision.

Analysis: In reference jurisdiction, the court functions in an advisory capacity and can answer the referred questions only if the statement of case is properly drawn and is supported by the material documents relied upon by the Tribunal. Where the appellate order itself depends upon vital documents, but those documents are not annexed to the statement of case or the paper book, the court cannot satisfactorily adjudicate the referred questions. The Tribunal is required to furnish a complete and proper statement of the case with all essential and material documents.

Conclusion: The references were not answered because the record supplied was incomplete and inadequate for deciding the questions referred.

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