https://www.taxtmi.com/caselaws?id=68328 Section 255(4) confines the Tribunal's role to resolving only the specific point or points of difference referred by the Members who originally heard the appeal, in line with the majority opinion. That limited jurisdiction is distinct from the broader powers under section 254(1), where additional grounds may be considered during the original hearing. A new ground raised after the hearing was concluded cannot be introduced in section 255(4) proceedings, because those proceedings are consequential and cannot be expanded by implication in a taxing statute construed strictly. The additional ground was therefore not admissible in that forum. en-us Fri, 24 Jun 2005 00:00:00 +0530 Tue, 18 Jun 2013 12:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=68328 Section 255(4) confines the Tribunal's role to resolving only the specific point or points of difference referred by the Members who originally heard the appeal, in line with the majority opinion. That limited jurisdiction is distinct from the broader powers under section 254(1), where additional grounds may be considered during the original hearing. A new ground raised after the hearing was concluded cannot be introduced in section 255(4) proceedings, because those proceedings are consequential and cannot be expanded by implication in a taxing statute construed strictly. The additional ground was therefore not admissible in that forum. Case-Laws Income Tax Fri, 24 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=68328