https://www.taxtmi.com/caselaws?id=272750 Under section 66(1) of the Income-tax Act, 1922, the High Court cannot redraft a reference question unless it arises from the statement of the case and is shown to have been properly sought in the original application. Where the Tribunal framed a question that did not so arise, and the record did not establish that the question had been included in the assessee's request, the Court lacked a basis to substitute another formulation or answer the reference. The reference was therefore returned unanswered, underscoring the limited scope of the court's power in tax references. en-us Wed, 18 Mar 1964 00:00:00 +0530 Wed, 16 May 2018 15:59:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=272750 Under section 66(1) of the Income-tax Act, 1922, the High Court cannot redraft a reference question unless it arises from the statement of the case and is shown to have been properly sought in the original application. Where the Tribunal framed a question that did not so arise, and the record did not establish that the question had been included in the assessee's request, the Court lacked a basis to substitute another formulation or answer the reference. The reference was therefore returned unanswered, underscoring the limited scope of the court's power in tax references. Case-Laws Income Tax Wed, 18 Mar 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=272750