https://www.taxtmi.com/caselaws?id=17787 Questions can be referred under section 35(2A) of the Income-tax Act only if they genuinely arise out of the Tribunal's order and were considered, or could properly have been considered, on the record before it. The High Court held that question 3 was not referable because it had never cropped up for discussion in the Tribunal proceedings. Question 2 also was not referable, as the Tribunal had already found as a fact that the land and buildings were handed over to the University, while the new objection on the absence of a registered transfer deed had neither been raised before the Income-tax Officer nor considered by the Tribunal. The reference application was dismissed. en-us Fri, 10 Nov 1995 00:00:00 +0530 Thu, 24 Sep 2009 17:30:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17787 Questions can be referred under section 35(2A) of the Income-tax Act only if they genuinely arise out of the Tribunal's order and were considered, or could properly have been considered, on the record before it. The High Court held that question 3 was not referable because it had never cropped up for discussion in the Tribunal proceedings. Question 2 also was not referable, as the Tribunal had already found as a fact that the land and buildings were handed over to the University, while the new objection on the absence of a registered transfer deed had neither been raised before the Income-tax Officer nor considered by the Tribunal. The reference application was dismissed. Case-Laws Income Tax Fri, 10 Nov 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17787