https://www.taxtmi.com/caselaws?id=190553 Under section 66 of the Indian Income-tax Act, 1922, the High Court's reference jurisdiction was confined to a specific question of law actually raised before the Tribunal and properly sought in the reference applications. A new ground, including a plea of limitation under section 34(3), could not be introduced for the first time before the High Court when it had not been argued before the Tribunal or included in the applications under section 66(1) and section 66(2). The statutory scheme created a limited, special jurisdiction rather than a general power to examine any issue arising from the assessment, so the limitation question was rejected. en-us Thu, 01 Apr 1954 00:00:00 +0530 Sat, 18 Feb 2017 16:18:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190553 Under section 66 of the Indian Income-tax Act, 1922, the High Court's reference jurisdiction was confined to a specific question of law actually raised before the Tribunal and properly sought in the reference applications. A new ground, including a plea of limitation under section 34(3), could not be introduced for the first time before the High Court when it had not been argued before the Tribunal or included in the applications under section 66(1) and section 66(2). The statutory scheme created a limited, special jurisdiction rather than a general power to examine any issue arising from the assessment, so the limitation question was rejected. Case-Laws Income Tax Thu, 01 Apr 1954 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190553