https://www.taxtmi.com/caselaws?id=292700 An application under section 66(3) had to proceed on the same questions of law that were placed before the Commissioner when he refused to state a case. The assessee could not substitute new or different legal questions at the High Court stage, because that would bypass the Commissioner's prior consideration and make the statutory reference process ineffective. The application on the substituted points was therefore not maintainable and was dismissed, with the preliminary objection succeeding. en-us Mon, 30 Apr 1928 00:00:00 +0530 Tue, 05 Jan 2021 12:41:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=292700 An application under section 66(3) had to proceed on the same questions of law that were placed before the Commissioner when he refused to state a case. The assessee could not substitute new or different legal questions at the High Court stage, because that would bypass the Commissioner's prior consideration and make the statutory reference process ineffective. The application on the substituted points was therefore not maintainable and was dismissed, with the preliminary objection succeeding. Case-Laws Income Tax Mon, 30 Apr 1928 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=292700