Reference jurisdiction limits on section 68: a question not arising from the Tribunal's order need not be answered.

Section 68 could not be examined in reference jurisdiction because the question was not raised, argued, or considered before the Appellate Tribunal and therefore did not arise out of its order. A court may answer only questions that properly emerge from the Tribunal's decision, and even where a reference is directed it is not obliged to answer a question that lacks that foundation. The referred question concerning cash credits found in a firm's books, rather than the assessee's own books, was accordingly declined.

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Issues: Whether the referred question regarding the applicability of section 68 to cash credits found in the books of a firm, and not in the assessee's own books, arose out of the Appellate Tribunal's order so as to require an answer.

Analysis: The statement of the case showed that the issue was neither raised nor argued before the Appellate Tribunal and was not considered by it. A question can be answered in reference jurisdiction only if it arises from the Tribunal's order. Even where a reference is directed, the Court is not bound to answer a question that does not so arise.

Conclusion: The referred question did not arise out of the Tribunal's order and was declined to be answered.

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