https://www.taxtmi.com/caselaws?id=22551 A question cannot be referred if it was neither raised before nor decided by the Tribunal, even where it concerns the Explanation to section 171 on Hindu undivided family partition. The proposed issue on the date of disruption and partition therefore did not arise from the Tribunal's order. The determination of the actual date of partition depended on the facts found by the Tribunal and did not present an independent question of law. The reference request accordingly failed because the matter was confined to factual ascertainment, not a referable legal issue. en-us Tue, 24 Jul 1990 00:00:00 +0530 Fri, 11 Dec 2009 11:25:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22551 A question cannot be referred if it was neither raised before nor decided by the Tribunal, even where it concerns the Explanation to section 171 on Hindu undivided family partition. The proposed issue on the date of disruption and partition therefore did not arise from the Tribunal's order. The determination of the actual date of partition depended on the facts found by the Tribunal and did not present an independent question of law. The reference request accordingly failed because the matter was confined to factual ascertainment, not a referable legal issue. Case-Laws Income Tax Tue, 24 Jul 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22551