https://www.taxtmi.com/caselaws?id=82147 In a reference proceeding, only the applicant who seeks reference may specify the questions of law arising from the Tribunal's order; the non-applicant cannot compel inclusion of additional questions of its own choice. A question is referable only if it arises from the Tribunal's order and was raised, argued, and dealt with in the original proceedings. A fresh plea, including res judicata, that was neither pleaded nor canvassed before the Tribunal cannot be introduced at the reference stage. The Tribunal therefore correctly refused to enlarge the reference with new questions not part of the adjudication record. en-us Wed, 02 Sep 1992 00:00:00 +0530 Sat, 02 Jul 2011 12:20:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82147 In a reference proceeding, only the applicant who seeks reference may specify the questions of law arising from the Tribunal's order; the non-applicant cannot compel inclusion of additional questions of its own choice. A question is referable only if it arises from the Tribunal's order and was raised, argued, and dealt with in the original proceedings. A fresh plea, including res judicata, that was neither pleaded nor canvassed before the Tribunal cannot be introduced at the reference stage. The Tribunal therefore correctly refused to enlarge the reference with new questions not part of the adjudication record. Case-Laws Customs Wed, 02 Sep 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82147