https://www.taxtmi.com/caselaws?id=285727 Under Section 66(3) of the Income-tax Act, 1922, the High Court's power to require a case-statement was confined to questions of law duly raised before the Commissioner under Section 66(2) and covered by the Commissioner's refusal to refer. The Court held that it could not frame fresh questions at the mandamus stage, because the statutory reference procedure had to be strictly followed. An assessee could not bypass the prescribed mechanism by seeking a reference of questions that had not been properly raised at the earlier stage. 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 Under Section 66(3) of the Income-tax Act, 1922, the High Court's power to require a case-statement was confined to questions of law duly raised before the Commissioner under Section 66(2) and covered by the Commissioner's refusal to refer. The Court held that it could not frame fresh questions at the mandamus stage, because the statutory reference procedure had to be strictly followed. An assessee could not bypass the prescribed mechanism by seeking a reference of questions that had not been properly raised at the earlier stage. Case-Laws Income Tax Wed, 07 Mar 1934 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=285727