https://www.taxtmi.com/caselaws?id=276645 In a reference under section 66 of the Indian Income-tax Act, the High Court's jurisdiction is confined to questions of law arising from the Tribunal's order and to facts already admitted or found by the Tribunal. It may reframe a reference to capture the real issue actually agitated, but it cannot enlarge the reference into a new question or direct a fresh enquiry to obtain new evidence. On the facts, the reference was wide enough to cover whether payment had been expressly or impliedly requested by cheque, so the High Court did not act outside its jurisdiction and the appeal failed. en-us Sun, 17 Apr 1960 00:00:00 +0530 Thu, 15 Nov 2018 10:59:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276645 In a reference under section 66 of the Indian Income-tax Act, the High Court's jurisdiction is confined to questions of law arising from the Tribunal's order and to facts already admitted or found by the Tribunal. It may reframe a reference to capture the real issue actually agitated, but it cannot enlarge the reference into a new question or direct a fresh enquiry to obtain new evidence. On the facts, the reference was wide enough to cover whether payment had been expressly or impliedly requested by cheque, so the High Court did not act outside its jurisdiction and the appeal failed. Case-Laws Income Tax Sun, 17 Apr 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276645