https://www.taxtmi.com/caselaws?id=21802 A question of law arises from a Tribunal order only when the underlying contention was raised before the Tribunal but not addressed; it does not arise where the point was neither raised nor considered. The Delhi High Court held that the petitioner seeking reference under section 256 of the Income-tax Act failed to show in the section 256(2) petition that the relevant contention had in fact been urged before the Tribunal. In view of that omission, and the Tribunal's finding that the Revenue had not been addressed on the point and that the proposed question was misconceived, no question of law emerged from the order and the request for reference was rightly refused. en-us Mon, 11 Mar 1991 00:00:00 +0530 Tue, 01 Dec 2009 13:45:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21802 A question of law arises from a Tribunal order only when the underlying contention was raised before the Tribunal but not addressed; it does not arise where the point was neither raised nor considered. The Delhi High Court held that the petitioner seeking reference under section 256 of the Income-tax Act failed to show in the section 256(2) petition that the relevant contention had in fact been urged before the Tribunal. In view of that omission, and the Tribunal's finding that the Revenue had not been addressed on the point and that the proposed question was misconceived, no question of law emerged from the order and the request for reference was rightly refused. Case-Laws Income Tax Mon, 11 Mar 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21802