https://www.taxtmi.com/caselaws?id=7947 The court dismissed the petition as the issues raised did not constitute legal questions arising from the Tribunal's order. It emphasized that the Tribunal was not required to refer questions not raised during the proceedings. The judgment highlighted the importance of presenting relevant issues before the Tribunal for consideration and referral to the High Court, maintaining the statutory process under the Income-tax Act, 1961. en-us Thu, 05 Feb 1970 00:00:00 +0530 Thu, 26 Mar 2009 10:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7947 The court dismissed the petition as the issues raised did not constitute legal questions arising from the Tribunal's order. It emphasized that the Tribunal was not required to refer questions not raised during the proceedings. The judgment highlighted the importance of presenting relevant issues before the Tribunal for consideration and referral to the High Court, maintaining the statutory process under the Income-tax Act, 1961. Case-Laws Income Tax Thu, 05 Feb 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7947