Reference questions must arise from the Tribunal's order; an academic issue will not be reframed or answered.

In a reference, a High Court will answer only the question that truly arises from the Tribunal's order and will not frame a new issue where the referred question has become academic. Here, the assessment appeal covered the order as a whole, and the interest computation under section 18A(5) was only one ground in that appeal; the record did not support a separate appeal confined to interest. The Court therefore declined to answer the referred question and left the issue unanswered.

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Issues: Whether the question referred to the High Court truly arose out of the Tribunal's order and required an answer, or whether it had become academic.

Analysis: The appeal before the Appellate Assistant Commissioner was from the assessment order as a whole, and the calculation of interest under section 18A(5) was only one of the grounds raised in that appeal. The record did not support the premise that there had been a separate appeal only against the computation of interest. The Court would not formulate a new or additional question beyond what properly arose from the Tribunal's order.

Conclusion: The referred question was held to be academic and was declined to be answered.

Final Conclusion: The reference was not decided on the merits of the competence of a separate appeal against the interest computation, and the Court left the referred issue unanswered.

Ratio Decidendi: A High Court, in a reference, will answer only the question that actually arises from the Tribunal's order and will not convert an academic or misframed issue into a new question for decision.

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