https://www.taxtmi.com/caselaws?id=291011 A reference under section 66(3) requires the Commissioner to state all material facts needed for the court to answer the referred question, not merely to frame the legal issue. Where the question concerns the assessee's status for income-tax purposes and the facts are insufficiently found, the court may require a proper case to be stated with relevant findings. On that basis, the application was allowed and the Commissioner was directed to state the case on the identified question. en-us Tue, 13 Dec 1927 00:00:00 +0530 Sat, 24 Oct 2020 12:39:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=291011 A reference under section 66(3) requires the Commissioner to state all material facts needed for the court to answer the referred question, not merely to frame the legal issue. Where the question concerns the assessee's status for income-tax purposes and the facts are insufficiently found, the court may require a proper case to be stated with relevant findings. On that basis, the application was allowed and the Commissioner was directed to state the case on the identified question. Case-Laws Income Tax Tue, 13 Dec 1927 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=291011