https://www.taxtmi.com/caselaws?id=25700 In a reference application under section 256(2) of the Income-tax Act, a question framed on section 147(b) was held not to arise from the Tribunal's order where reassessment had throughout been justified on section 147(a) read with section 148. An alternative basis first raised only at the reference stage, and not forming part of the reassessment foundation or the Tribunal's adjudication, could not be introduced as a question arising from the order. The proposed reference therefore failed the statutory requirement under section 256(2) and was not maintainable. en-us Wed, 15 Oct 1986 00:00:00 +0530 Sat, 30 Jan 2010 12:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25700 In a reference application under section 256(2) of the Income-tax Act, a question framed on section 147(b) was held not to arise from the Tribunal's order where reassessment had throughout been justified on section 147(a) read with section 148. An alternative basis first raised only at the reference stage, and not forming part of the reassessment foundation or the Tribunal's adjudication, could not be introduced as a question arising from the order. The proposed reference therefore failed the statutory requirement under section 256(2) and was not maintainable. Case-Laws Income Tax Wed, 15 Oct 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25700