https://www.taxtmi.com/caselaws?id=17569 A question of reference jurisdiction arose under section 256(2) where the Revenue sought to challenge a Tribunal order after revision under section 263. The High Court held that only questions of law arising from the Tribunal's order and properly raised before it can be referred, and a new point not put to the Tribunal cannot be imported into section 256(2) proceedings. It also noted that the Tribunal could rely on one sufficient ground even where the revision order mentioned multiple grounds, including surtax perquisite, exclusion of receipts, and grossing up. The Tribunal's refusal to refer the proposed question was therefore upheld. en-us Thu, 11 Jul 1996 00:00:00 +0530 Wed, 23 Sep 2009 13:27:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17569 A question of reference jurisdiction arose under section 256(2) where the Revenue sought to challenge a Tribunal order after revision under section 263. The High Court held that only questions of law arising from the Tribunal's order and properly raised before it can be referred, and a new point not put to the Tribunal cannot be imported into section 256(2) proceedings. It also noted that the Tribunal could rely on one sufficient ground even where the revision order mentioned multiple grounds, including surtax perquisite, exclusion of receipts, and grossing up. The Tribunal's refusal to refer the proposed question was therefore upheld. Case-Laws Income Tax Thu, 11 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17569