https://www.taxtmi.com/caselaws?id=285727 The statutory scheme confines High Court intervention under Section 66(3) to questions of law that were duly raised before the Commissioner under Section 66(2); thus the court may not direct the Commissioner to state a case on legal points not previously presented and considered by the Commissioner. The principle applied prioritises the prescribed preliminary procedure, prevents collateral excavation of new issues at the High Court stage, and limits references to matters on which the Commissioner had an opportunity to form and express an opinion; outcome: no jurisdiction to require reference of unraised questions. en-us Wed, 07 Mar 1934 00:00:00 +0530 Thu, 23 Jan 2020 16:19:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=285727 The statutory scheme confines High Court intervention under Section 66(3) to questions of law that were duly raised before the Commissioner under Section 66(2); thus the court may not direct the Commissioner to state a case on legal points not previously presented and considered by the Commissioner. The principle applied prioritises the prescribed preliminary procedure, prevents collateral excavation of new issues at the High Court stage, and limits references to matters on which the Commissioner had an opportunity to form and express an opinion; outcome: no jurisdiction to require reference of unraised questions. Case-Laws Income Tax Wed, 07 Mar 1934 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=285727