https://www.taxtmi.com/caselaws?id=277487 A question of law can be required to be referred only if it truly arises out of the Tribunal's order, which in turn requires that the issue was in fact raised and considered before the Tribunal. A question that merely appears possible from the record, but was not argued before the Tribunal, does not satisfy the statutory test. Applying that principle, the Madras HC upheld the Tribunal's refusal to refer new questions, because they had not been raised in the earlier proceedings. The assessee's application for reference therefore failed. en-us Mon, 21 Apr 1947 00:00:00 +0530 Wed, 05 Dec 2018 13:24:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277487 A question of law can be required to be referred only if it truly arises out of the Tribunal's order, which in turn requires that the issue was in fact raised and considered before the Tribunal. A question that merely appears possible from the record, but was not argued before the Tribunal, does not satisfy the statutory test. Applying that principle, the Madras HC upheld the Tribunal's refusal to refer new questions, because they had not been raised in the earlier proceedings. The assessee's application for reference therefore failed. Case-Laws Income Tax Mon, 21 Apr 1947 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277487