https://www.taxtmi.com/caselaws?id=7420 A statutory reference is confined to questions arising out of the Tribunal's order. Where the point sought to be referred was neither raised before the Appellate Tribunal nor considered by it, the reference court cannot answer it in reference jurisdiction. Here, the question related to the sustainment of a penalty after the assessment order had been set aside in appeal, but that issue had not been urged before the Tribunal and did not arise from its order. The Court therefore held the reference not maintainable on the question referred and declined to answer it. en-us Fri, 13 Sep 1968 00:00:00 +0530 Thu, 19 Feb 2009 17:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7420 A statutory reference is confined to questions arising out of the Tribunal's order. Where the point sought to be referred was neither raised before the Appellate Tribunal nor considered by it, the reference court cannot answer it in reference jurisdiction. Here, the question related to the sustainment of a penalty after the assessment order had been set aside in appeal, but that issue had not been urged before the Tribunal and did not arise from its order. The Court therefore held the reference not maintainable on the question referred and declined to answer it. Case-Laws Income Tax Fri, 13 Sep 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7420