https://www.taxtmi.com/caselaws?id=277280 A question of law can arise from an appellate order even if it was not expressly argued before the Tribunal, so the power to require a reference under the Income-tax Act is not limited to issues formally pressed in appeal. However, where the proposed reference concerns mixed questions of fact and law, and the Department had already accepted notice and contested the appeals on merits without timely objection, belated challenges on jurisdiction and substitution of respondents should not be entertained in reference proceedings. On that basis, the applications were dismissed and the Tribunal was not required to state a case or refer the questions. en-us Thu, 04 Oct 1951 00:00:00 +0530 Fri, 30 Nov 2018 11:15:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277280 A question of law can arise from an appellate order even if it was not expressly argued before the Tribunal, so the power to require a reference under the Income-tax Act is not limited to issues formally pressed in appeal. However, where the proposed reference concerns mixed questions of fact and law, and the Department had already accepted notice and contested the appeals on merits without timely objection, belated challenges on jurisdiction and substitution of respondents should not be entertained in reference proceedings. On that basis, the applications were dismissed and the Tribunal was not required to state a case or refer the questions. Case-Laws Income Tax Thu, 04 Oct 1951 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277280