https://www.taxtmi.com/caselaws?id=24942 For reference under section 256, only questions that genuinely arise from the Tribunal's order are referable to the High Court. The questions challenging rejection of the assessee's book results and the Tribunal's estimation of income were treated as part of the same controversy and held referable, so the Tribunal was directed to state the case on those points. Questions treated as a further aspect of that controversy were not separately referable, and a challenge directed at the Commissioner (Appeals) was held barred because that order had merged in the Tribunal's decision. The petition therefore succeeded only in part. en-us Tue, 14 Jul 1987 00:00:00 +0530 Sat, 23 Jan 2010 13:05:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24942 For reference under section 256, only questions that genuinely arise from the Tribunal's order are referable to the High Court. The questions challenging rejection of the assessee's book results and the Tribunal's estimation of income were treated as part of the same controversy and held referable, so the Tribunal was directed to state the case on those points. Questions treated as a further aspect of that controversy were not separately referable, and a challenge directed at the Commissioner (Appeals) was held barred because that order had merged in the Tribunal's decision. The petition therefore succeeded only in part. Case-Laws Income Tax Tue, 14 Jul 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24942