https://www.taxtmi.com/caselaws?id=5344 SC dismissed the assessee's appeal, holding that the HC's advisory jurisdiction in a tax reference is confined strictly to the specific questions actually referred under section 256(1) of the Income-tax Act. The assessee could not expand a question framed with reference to section 45(1) to introduce issues relating to deductions under section 48, particularly where the Tribunal had expressly declined to refer that question and the assessee had not pursued a remedy under section 256(2). Although SC observed that the assessee appeared to have a strong case on the merits, it declined relief on technical grounds and only indicated recourse to administrative relief before the Central Board of Direct Taxes. en-us Wed, 21 Aug 1991 00:00:00 +0530 Mon, 08 Dec 2025 16:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5344 SC dismissed the assessee's appeal, holding that the HC's advisory jurisdiction in a tax reference is confined strictly to the specific questions actually referred under section 256(1) of the Income-tax Act. The assessee could not expand a question framed with reference to section 45(1) to introduce issues relating to deductions under section 48, particularly where the Tribunal had expressly declined to refer that question and the assessee had not pursued a remedy under section 256(2). Although SC observed that the assessee appeared to have a strong case on the merits, it declined relief on technical grounds and only indicated recourse to administrative relief before the Central Board of Direct Taxes. Case-Laws Income Tax Wed, 21 Aug 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5344