https://www.taxtmi.com/caselaws?id=14631 In a petition under section 256(2) of the Income-tax Act, the Delhi HC treated as referable the legal question whether, after an assessment is set aside and a fresh assessment is made, the Assessing Officer can sustain a new addition based on a source of income not included in the original assessment. The court noted that the Tribunal had not examined the Rs. 63,000 addition on merits, so only that question arose from the order. The remaining proposed questions were rejected as not arising from the Tribunal's decision. The result was a limited direction to refer one question of law, with no adjudication of the substantive tax liability. en-us Wed, 03 May 2000 00:00:00 +0530 Fri, 17 Jul 2009 16:24:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14631 In a petition under section 256(2) of the Income-tax Act, the Delhi HC treated as referable the legal question whether, after an assessment is set aside and a fresh assessment is made, the Assessing Officer can sustain a new addition based on a source of income not included in the original assessment. The court noted that the Tribunal had not examined the Rs. 63,000 addition on merits, so only that question arose from the order. The remaining proposed questions were rejected as not arising from the Tribunal's decision. The result was a limited direction to refer one question of law, with no adjudication of the substantive tax liability. Case-Laws Income Tax Wed, 03 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14631