https://www.taxtmi.com/caselaws?id=11935 Under section 256 of the Income-tax Act, 1961, a draft statement of case is only tentative and remains open to alteration before the final statement is settled. The Tribunal may reconsider and modify the questions to be referred to the High Court after hearing the parties, because that step forms part of the reference procedure rather than a review of a concluded order. The final statement of case may therefore lawfully differ from the draft statement, and such modification does not constitute an impermissible review. The High Court upheld the Tribunal's addition of questions in the final statement and rejected the challenge. en-us Thu, 18 Apr 2002 00:00:00 +0530 Fri, 12 Feb 2010 12:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11935 Under section 256 of the Income-tax Act, 1961, a draft statement of case is only tentative and remains open to alteration before the final statement is settled. The Tribunal may reconsider and modify the questions to be referred to the High Court after hearing the parties, because that step forms part of the reference procedure rather than a review of a concluded order. The final statement of case may therefore lawfully differ from the draft statement, and such modification does not constitute an impermissible review. The High Court upheld the Tribunal's addition of questions in the final statement and rejected the challenge. Case-Laws Income Tax Thu, 18 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11935