Reference jurisdiction requires a specific question of law arising from the Tribunal's order; general or non-arising issues are not referable.

A question is referable under the reference jurisdiction only if it is a question of law arising out of the Tribunal's order with sufficient specificity. The question on weighted deduction under section 35B was treated as a legal issue arising from the appellate order and was directed to be referred. The question whether a non-speaking order is erroneous was held not to arise as a question of law from the Tribunal's order, so refusal to refer it was upheld. The question concerning the Commissioner's order under section 263 was considered too general to justify a reference, and refusal to refer it was also upheld.

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Issues: (i) whether the Tribunal was required to refer the question relating to weighted deduction under section 35B of the Income-tax Act, 1961; (ii) whether the question whether a non-speaking order is erroneous was a question of law arising out of the Tribunal's order; (iii) whether the question concerning the Commissioner's order under section 263 of the Income-tax Act, 1961 was liable to be referred.

Issue (i): Whether the Tribunal was required to refer the question relating to weighted deduction under section 35B of the Income-tax Act, 1961.

Analysis: The question concerned a legal issue arising from the appellate order of the Tribunal and was found fit for reference under the reference jurisdiction invoked in the application.

Conclusion: The question was held to be a question of law arising out of the Tribunal's order, and the Tribunal was directed to refer it.

Issue (ii): Whether the question whether a non-speaking order is erroneous was a question of law arising out of the Tribunal's order.

Analysis: The question was treated as not arising as a question of law from the Tribunal's order and was therefore not fit for reference.

Conclusion: The Tribunal's refusal to refer this question was upheld.

Issue (iii): Whether the question concerning the Commissioner's order under section 263 of the Income-tax Act, 1961 was liable to be referred.

Analysis: The question was considered too general in form to justify a reference.

Conclusion: The Tribunal's refusal to refer this question was upheld.

Final Conclusion: The application succeeded only to the extent of requiring a reference on the first question, while the remaining questions were declined.

Ratio Decidendi: A question is referable under the reference jurisdiction only if it is a question of law arising out of the Tribunal's order with sufficient specificity; a general or non-arising question is not referable.

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