https://www.taxtmi.com/caselaws?id=8198 The Appellate Tribunal's jurisdiction under section 33(4) of the Indian Income-tax Act, 1922 is confined to the actual subject-matter of the appeal, namely the memorandum of appeal, any additional grounds admitted, and respondent grounds supporting the order under appeal. Where leave to raise additional grounds is refused, those grounds never become part of the appeal's subject-matter. An interlocutory order refusing to admit such grounds is therefore not an order made under section 33(4) from which a reference under section 66(1) can arise. The reference based on that refusal was accordingly not maintainable. en-us Fri, 25 Jul 1969 00:00:00 +0530 Thu, 02 Apr 2009 18:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8198 The Appellate Tribunal's jurisdiction under section 33(4) of the Indian Income-tax Act, 1922 is confined to the actual subject-matter of the appeal, namely the memorandum of appeal, any additional grounds admitted, and respondent grounds supporting the order under appeal. Where leave to raise additional grounds is refused, those grounds never become part of the appeal's subject-matter. An interlocutory order refusing to admit such grounds is therefore not an order made under section 33(4) from which a reference under section 66(1) can arise. The reference based on that refusal was accordingly not maintainable. Case-Laws Income Tax Fri, 25 Jul 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8198