https://www.taxtmi.com/caselaws?id=19338 The High Court clarified that its jurisdiction under section 256 of the Income-tax Act is advisory, emphasizing it does not sit in appeal over the Tribunal's findings but only addresses unresolved legal issues. The court highlighted the discretion granted to it in requiring the Tribunal to make a reference, noting that references should be made strictly when all conditions are met. In this case, the High Court found the alleged questions of law were actually questions of fact, and the Tribunal's conclusions were not perverse. Consequently, the court dismissed the petition, reaffirming principles for referencing questions of law under the Income-tax Act. en-us Mon, 09 Jan 1995 00:00:00 +0530 Thu, 05 Nov 2009 15:44:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19338 The High Court clarified that its jurisdiction under section 256 of the Income-tax Act is advisory, emphasizing it does not sit in appeal over the Tribunal's findings but only addresses unresolved legal issues. The court highlighted the discretion granted to it in requiring the Tribunal to make a reference, noting that references should be made strictly when all conditions are met. In this case, the High Court found the alleged questions of law were actually questions of fact, and the Tribunal's conclusions were not perverse. Consequently, the court dismissed the petition, reaffirming principles for referencing questions of law under the Income-tax Act. Case-Laws Income Tax Mon, 09 Jan 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19338