https://www.taxtmi.com/caselaws?id=175650 A respondent in an income-tax appeal may be allowed to raise, at the Tribunal stage, a fresh pure question of law based on facts already on record where the point only supports the existing favourable order and does not enlarge relief or prejudice the appellant without a cross-appeal or cross-objections. The Tribunal's refusal to grant a direction under section 34(3) was also treated as valid because the direction was not mandatory and the Tribunal was bound by existing precedent. The commentary states that the reference was answered against the revenue on the first issue and that the Tribunal's refusal stood upheld on the second. en-us Fri, 06 Oct 1961 00:00:00 +0530 Mon, 14 Dec 2015 16:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=175650 A respondent in an income-tax appeal may be allowed to raise, at the Tribunal stage, a fresh pure question of law based on facts already on record where the point only supports the existing favourable order and does not enlarge relief or prejudice the appellant without a cross-appeal or cross-objections. The Tribunal's refusal to grant a direction under section 34(3) was also treated as valid because the direction was not mandatory and the Tribunal was bound by existing precedent. The commentary states that the reference was answered against the revenue on the first issue and that the Tribunal's refusal stood upheld on the second. Case-Laws Income Tax Fri, 06 Oct 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=175650