Tribunal jurisdiction limited to the appeal's subject-matter; refusal to admit additional grounds cannot support a reference.

The Appellate Tribunal's jurisdiction under section 33(4) of the Indian Income-tax Act, 1922 is confined to the actual subject-matter of the appeal, namely the memorandum of appeal, any additional grounds admitted, and respondent grounds supporting the order under appeal. Where leave to raise additional grounds is refused, those grounds never become part of the appeal's subject-matter. An interlocutory order refusing to admit such grounds is therefore not an order made under section 33(4) from which a reference under section 66(1) can arise. The reference based on that refusal was accordingly not maintainable.

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Issues: Whether an interlocutory order of the Appellate Tribunal refusing to entertain additional grounds could be treated as an order under section 33(4) of the Indian Income-tax Act, 1922 so as to support a reference under section 66(1).

Analysis: The jurisdiction under section 33(4) is confined to the subject-matter of the appeal. That subject-matter consists of the memorandum of appeal, additional grounds allowed by the Tribunal, and any grounds urged by the respondent in support of the order under appeal. Where the Tribunal refuses leave to raise additional grounds, those grounds never become part of the subject-matter of the appeal. A reference under section 66(1) lies only from a question of law arising out of an order made under section 33(4). An interlocutory order refusing to admit additional grounds, not being an order disposing of the appeal on the subject-matter before the Tribunal, does not answer that description.

Conclusion: The Tribunal was not competent to entertain a reference under section 66(1) in respect of its order refusing to admit the additional grounds, and the reference on that order was not maintainable.

Ratio Decidendi: The Appellate Tribunal's power under section 33(4) is limited to the actual subject-matter of the appeal, and an interlocutory order refusing to admit additional grounds that never entered that subject-matter is not an order from which a reference under section 66(1) can be made.

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