https://www.taxtmi.com/caselaws?id=24231 In reference jurisdiction under the Income-tax Act, the Tribunal and the High Court can decide only questions arising within the statutory framework and cannot pronounce on the constitutional validity of a provision; that challenge must be taken under writ jurisdiction or before the Supreme Court. A contrary view taken by another High Court does not expand this jurisdiction or permit authorities outside that court's territorial limits to treat the provision as void. The document accordingly states that section 140A(3) could not be declared ultra vires in reference proceedings, and the reference was answered in favour of the Revenue. en-us Tue, 17 Jan 1989 00:00:00 +0530 Mon, 18 Jan 2010 16:36:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24231 In reference jurisdiction under the Income-tax Act, the Tribunal and the High Court can decide only questions arising within the statutory framework and cannot pronounce on the constitutional validity of a provision; that challenge must be taken under writ jurisdiction or before the Supreme Court. A contrary view taken by another High Court does not expand this jurisdiction or permit authorities outside that court's territorial limits to treat the provision as void. The document accordingly states that section 140A(3) could not be declared ultra vires in reference proceedings, and the reference was answered in favour of the Revenue. Case-Laws Income Tax Tue, 17 Jan 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24231