Case stated procedure: objections to tribunal facts or questions must be raised by motion after filing the case in court.

The note explains that under the Income-tax Act procedural framework, objections to the completeness of a tribunal's statement of case or adequacy of questions of law must await filing of the case stated in court; only after the tribunal's statement and questions are placed before the court may an aggrieved party move by notice of motion seeking that further facts be stated or additional questions be framed, and that application is to be heard with the case stated. Prior orders compelling the tribunal to amend the statement before filing are not permissible.

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Issues: Whether, before a statement of case and the questions of law framed by the tribunal are filed in court for disposal, an aggrieved party may seek an order directing the tribunal to state further facts or frame additional questions of law.

Analysis: Section 66 and the procedural framework for cases stated under the Income-tax Act were applied to determine the appropriate stage for raising objections about the completeness of a tribunal's statement of case or the adequacy of questions of law. The proper procedure is to file the statement of case and questions framed by the tribunal in court and, if a party is then aggrieved, to move by notice of motion asking for further facts to be stated or additional questions to be raised; that application is to be heard together with the case stated by the tribunal.

Conclusion: An aggrieved party cannot, prior to the filing in court of the tribunal's statement of case and questions, obtain an order directing the tribunal to state further facts or frame further questions of law; such matters must be raised by motion when the case stated by the tribunal is before the court.

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