https://www.taxtmi.com/caselaws?id=23936 A question arising from a Tribunal order is not referable under section 256(2) unless it actually emerges from that order and the relevant ground was urged below. Here, the material did not show that the ground later relied on had been raised before the Tribunal, and the appellate authority noted that the stay request had already been rejected by the Income-tax Officer. On that basis, the proposed question was held not to arise out of the Tribunal's order, so reference was declined. en-us Thu, 09 Mar 1989 00:00:00 +0530 Fri, 15 Jan 2010 13:14:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23936 A question arising from a Tribunal order is not referable under section 256(2) unless it actually emerges from that order and the relevant ground was urged below. Here, the material did not show that the ground later relied on had been raised before the Tribunal, and the appellate authority noted that the stay request had already been rejected by the Income-tax Officer. On that basis, the proposed question was held not to arise out of the Tribunal's order, so reference was declined. Case-Laws Income Tax Thu, 09 Mar 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23936