https://www.taxtmi.com/caselaws?id=15086 A Special Bench of the ITAT constituted under section 255(3) cannot decide issues beyond the precise question referred to it. Here, the Division Bench referred only the deduction claim of Rs. 3,50,644, but the Special Bench also ruled on a separate claim of Rs. 13,58,390 that was not covered by the reference. The High Court held that the Special Bench had travelled beyond the scope of the reference, making its order unsustainable in law. The writ petition succeeded, the Tribunal's order was set aside, and the matter was remitted to the Division Bench for fresh disposal after notice to both sides. en-us Thu, 15 Dec 1994 00:00:00 +0530 Fri, 31 Jul 2009 18:33:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15086 A Special Bench of the ITAT constituted under section 255(3) cannot decide issues beyond the precise question referred to it. Here, the Division Bench referred only the deduction claim of Rs. 3,50,644, but the Special Bench also ruled on a separate claim of Rs. 13,58,390 that was not covered by the reference. The High Court held that the Special Bench had travelled beyond the scope of the reference, making its order unsustainable in law. The writ petition succeeded, the Tribunal's order was set aside, and the matter was remitted to the Division Bench for fresh disposal after notice to both sides. Case-Laws Income Tax Thu, 15 Dec 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15086