https://www.taxtmi.com/caselaws?id=19601 A question of law may be referred only if it arose out of the Tribunal's order, meaning it was raised before the Tribunal or actually considered by it; a point not argued or dealt with cannot validly be referred even if it can be traced to the findings. On that principle, the effect of the Commissioner's revisional order could not be referred because it was never brought before the Tribunal. The tapioca-income contention also did not justify a further reference, since the record showed that the assessee had consistently maintained that the crop matured later and yielded no income in the relevant year. The reference was therefore incompetent, and no additional question was required. en-us Mon, 19 Sep 1994 00:00:00 +0530 Sat, 07 Nov 2009 12:27:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19601 A question of law may be referred only if it arose out of the Tribunal's order, meaning it was raised before the Tribunal or actually considered by it; a point not argued or dealt with cannot validly be referred even if it can be traced to the findings. On that principle, the effect of the Commissioner's revisional order could not be referred because it was never brought before the Tribunal. The tapioca-income contention also did not justify a further reference, since the record showed that the assessee had consistently maintained that the crop matured later and yielded no income in the relevant year. The reference was therefore incompetent, and no additional question was required. Case-Laws Income Tax Mon, 19 Sep 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19601