https://www.taxtmi.com/caselaws?id=22523 A question cannot be referred under section 256(2) of the Income-tax Act, 1961 unless it arises from the Tribunal's order and is framed on the correct factual basis. A proposed question based on the mistaken premise that the Tribunal had rejected a section 146 application merely because the return was not filed before hearing was not maintainable, since the Tribunal actually relied on the absence of a satisfactory explanation for filing the return only after assessment. A second proposed question also failed because it did not arise from the Tribunal's order and section 139(4) was inapplicable where the return had been filed only after assessment was completed. en-us Wed, 23 Jan 1991 00:00:00 +0530 Thu, 10 Dec 2009 18:43:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22523 A question cannot be referred under section 256(2) of the Income-tax Act, 1961 unless it arises from the Tribunal's order and is framed on the correct factual basis. A proposed question based on the mistaken premise that the Tribunal had rejected a section 146 application merely because the return was not filed before hearing was not maintainable, since the Tribunal actually relied on the absence of a satisfactory explanation for filing the return only after assessment. A second proposed question also failed because it did not arise from the Tribunal's order and section 139(4) was inapplicable where the return had been filed only after assessment was completed. Case-Laws Income Tax Wed, 23 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22523