https://www.taxtmi.com/caselaws?id=16848 The High Court of MADRAS dismissed a tax case petition where the Department sought to direct the Tribunal to refer a question of law under section 256(2) of the Income-tax Act, 1961. The dispute arose from a discrepancy in the question framed by the Department, focusing on a different tax exemption provision than the one considered by the Tribunal. The court emphasized that the question must align with the actual issue debated before the Tribunal and cannot introduce new matters. As a result, the court rejected the Department's request to reframe the question, leading to the dismissal of the tax case petition. en-us Tue, 29 Oct 1996 00:00:00 +0530 Sat, 12 Sep 2009 15:48:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16848 The High Court of MADRAS dismissed a tax case petition where the Department sought to direct the Tribunal to refer a question of law under section 256(2) of the Income-tax Act, 1961. The dispute arose from a discrepancy in the question framed by the Department, focusing on a different tax exemption provision than the one considered by the Tribunal. The court emphasized that the question must align with the actual issue debated before the Tribunal and cannot introduce new matters. As a result, the court rejected the Department's request to reframe the question, leading to the dismissal of the tax case petition. Case-Laws Income Tax Tue, 29 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16848