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Issues: Whether a question of law not raised before the Commissioner within the time prescribed by Section 66(2) of the Income-tax Act could later be made the subject of a reference to the High Court.
Analysis: The statutory right to require a reference extends only to questions of law that have been raised before the Commissioner within one month of the order. A point not so raised cannot be introduced later in the reference proceedings, because the proceeding is not an appeal and the High Court's jurisdiction is confined to questions lawfully referred under the Act.
Conclusion: The objection succeeded and the question not raised before the Commissioner could not be referred.
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