https://www.taxtmi.com/caselaws?id=292701 A question of law could not be carried into reference proceedings unless it had been raised before the Commissioner within the time prescribed by Section 66(2) of the Income-tax Act. The statutory right to seek a reference was confined to questions lawfully raised in time, and the High Court's jurisdiction was limited to matters validly referred under the Act. A point omitted before the Commissioner could not later be introduced in a reference, and the objection was upheld. en-us Wed, 14 Dec 1927 00:00:00 +0530 Tue, 05 Jan 2021 12:41:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=292701 A question of law could not be carried into reference proceedings unless it had been raised before the Commissioner within the time prescribed by Section 66(2) of the Income-tax Act. The statutory right to seek a reference was confined to questions lawfully raised in time, and the High Court's jurisdiction was limited to matters validly referred under the Act. A point omitted before the Commissioner could not later be introduced in a reference, and the objection was upheld. Case-Laws Income Tax Wed, 14 Dec 1927 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=292701