https://www.taxtmi.com/caselaws?id=276287 Section 66 of the Indian Income-tax Act permits a party to seek further facts or additional questions of law only when the Tribunal's statement of case is before the Court for disposal. At that stage, the Court can examine whether the stated facts are complete and whether the proper questions of law have been raised. A request made before the reference is placed before the Court is premature and not the correct procedural course. The proper approach is an application by notice of motion when the reference comes on for hearing. en-us Mon, 12 Mar 1945 00:00:00 +0630 Mon, 05 Nov 2018 11:58:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276287 Section 66 of the Indian Income-tax Act permits a party to seek further facts or additional questions of law only when the Tribunal's statement of case is before the Court for disposal. At that stage, the Court can examine whether the stated facts are complete and whether the proper questions of law have been raised. A request made before the reference is placed before the Court is premature and not the correct procedural course. The proper approach is an application by notice of motion when the reference comes on for hearing. Case-Laws Income Tax Mon, 12 Mar 1945 00:00:00 +0630 https://www.taxtmi.com/caselaws?id=276287