https://www.taxtmi.com/caselaws?id=6296 Under a reference jurisdiction, the High Court is confined to answering the specific questions of law referred by the Tribunal and cannot assume appellate powers by reframing or enlarging them. If the referred question does not correctly capture the real controversy, the proper course is to call for a supplementary statement of the case so the Tribunal may state the correct question. The advisory jurisdiction of the SC is equally limited to the reference made. A High Court decision on questions not referred was therefore without jurisdiction and was set aside, with the matter remitted for decision on the referred question. en-us Tue, 03 Aug 1971 00:00:00 +0530 Wed, 03 Dec 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6296 Under a reference jurisdiction, the High Court is confined to answering the specific questions of law referred by the Tribunal and cannot assume appellate powers by reframing or enlarging them. If the referred question does not correctly capture the real controversy, the proper course is to call for a supplementary statement of the case so the Tribunal may state the correct question. The advisory jurisdiction of the SC is equally limited to the reference made. A High Court decision on questions not referred was therefore without jurisdiction and was set aside, with the matter remitted for decision on the referred question. Case-Laws Income Tax Tue, 03 Aug 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6296