https://www.taxtmi.com/caselaws?id=191004 A reference under section 66 of the Indian Income-tax Act, 1922 should not be answered where the referred question is merely academic or hypothetical and does not arise on the true legal basis of the assessee's title to the property. The Court's advisory jurisdiction is confined to the actual question emerging from the facts found, and it should not pronounce on an incomplete issue that does not affect the assessee's real tax liability. On the facts, the estate was held under a later settlement, not the earlier kaoolnama relied on, so the reference was rightly refused and the High Court's order was set aside. en-us Tue, 11 Jun 1940 00:00:00 +0530 Thu, 16 Mar 2017 18:19:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191004 A reference under section 66 of the Indian Income-tax Act, 1922 should not be answered where the referred question is merely academic or hypothetical and does not arise on the true legal basis of the assessee's title to the property. The Court's advisory jurisdiction is confined to the actual question emerging from the facts found, and it should not pronounce on an incomplete issue that does not affect the assessee's real tax liability. On the facts, the estate was held under a later settlement, not the earlier kaoolnama relied on, so the reference was rightly refused and the High Court's order was set aside. Case-Laws Income Tax Tue, 11 Jun 1940 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191004