https://www.taxtmi.com/caselaws?id=276952 Under the income-tax reference scheme, a reference to the High Court is confined to questions of law that were raised before, considered by, and decided by the Tribunal in accordance with the prescribed procedure. The Tribunal cannot suo motu introduce a new question, and the High Court cannot enlarge the reference to cover an issue not dealt with by the Tribunal. The narrower construction of the reference jurisdiction was followed, and the broader view that any question fairly arising from the facts could be referred was rejected. Accordingly, a question of law not raised and decided by the Tribunal does not arise out of its order for reference purposes, and reference on that point is incompetent. en-us Sun, 20 May 1956 00:00:00 +0530 Tue, 20 Nov 2018 18:14:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276952 Under the income-tax reference scheme, a reference to the High Court is confined to questions of law that were raised before, considered by, and decided by the Tribunal in accordance with the prescribed procedure. The Tribunal cannot suo motu introduce a new question, and the High Court cannot enlarge the reference to cover an issue not dealt with by the Tribunal. The narrower construction of the reference jurisdiction was followed, and the broader view that any question fairly arising from the facts could be referred was rejected. Accordingly, a question of law not raised and decided by the Tribunal does not arise out of its order for reference purposes, and reference on that point is incompetent. Case-Laws Income Tax Sun, 20 May 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276952