https://www.taxtmi.com/caselaws?id=23350 Under section 256(2) of the Income-tax Act, 1961, only a question of law arising from the Tribunal's order can be compelled to be referred to the High Court. A question not raised before the Tribunal in the section 256(1) application cannot be introduced for the first time in the section 256(2) proceedings. The question whether income taxed in the hands of beneficiaries could again be taxed in the hands of the assessee-trust was held to arise from the Tribunal's order, and the earlier decision relied on did not answer that issue on merits or bar reference. The reference was directed only on that question. en-us Tue, 13 Feb 1990 00:00:00 +0530 Fri, 18 Dec 2009 15:36:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23350 Under section 256(2) of the Income-tax Act, 1961, only a question of law arising from the Tribunal's order can be compelled to be referred to the High Court. A question not raised before the Tribunal in the section 256(1) application cannot be introduced for the first time in the section 256(2) proceedings. The question whether income taxed in the hands of beneficiaries could again be taxed in the hands of the assessee-trust was held to arise from the Tribunal's order, and the earlier decision relied on did not answer that issue on merits or bar reference. The reference was directed only on that question. Case-Laws Income Tax Tue, 13 Feb 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23350