https://www.taxtmi.com/caselaws?id=5028 A supplementary statement of case under section 66(4) of the Indian Income-tax Act, 1922 must be confined to material already on the record. The Tribunal cannot be directed to collect fresh evidence for inclusion in that statement, and the High Court cannot rely on such additional material when answering the reference. Where the supplementary statement does not clearly separate existing record material from newly obtained evidence, it cannot properly form the basis of the Court's answer. The operative point is that the reference procedure does not permit expansion of the record through additional evidence at the supplementary statement stage. en-us Thu, 09 Mar 1967 00:00:00 +0530 Tue, 18 Nov 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5028 A supplementary statement of case under section 66(4) of the Indian Income-tax Act, 1922 must be confined to material already on the record. The Tribunal cannot be directed to collect fresh evidence for inclusion in that statement, and the High Court cannot rely on such additional material when answering the reference. Where the supplementary statement does not clearly separate existing record material from newly obtained evidence, it cannot properly form the basis of the Court's answer. The operative point is that the reference procedure does not permit expansion of the record through additional evidence at the supplementary statement stage. Case-Laws Income Tax Thu, 09 Mar 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5028