https://www.taxtmi.com/caselaws?id=276595 In a reference under section 66(1), the court's jurisdiction is confined to questions arising out of the Tribunal's order, so a contention not raised before or decided by the Tribunal cannot be introduced for the first time in reference. The dispute concerned service of a section 34 notice within the prescribed period, including the validity of substituted service by affixture. A new plea that delayed service was saved by section 4 of the Indian Income-tax (Amendment) Act, 1959, was excluded because it had not been raised before the Tribunal. The referred question was answered against the Revenue. en-us Thu, 03 Sep 1964 00:00:00 +0530 Wed, 14 Nov 2018 14:48:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276595 In a reference under section 66(1), the court's jurisdiction is confined to questions arising out of the Tribunal's order, so a contention not raised before or decided by the Tribunal cannot be introduced for the first time in reference. The dispute concerned service of a section 34 notice within the prescribed period, including the validity of substituted service by affixture. A new plea that delayed service was saved by section 4 of the Indian Income-tax (Amendment) Act, 1959, was excluded because it had not been raised before the Tribunal. The referred question was answered against the Revenue. Case-Laws Income Tax Thu, 03 Sep 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276595