https://www.taxtmi.com/caselaws?id=35951 A legal contention on additional surcharge could be considered in a reference under section 256(1) where the liability itself was already in issue before the Tribunal, even if that precise argument had not been separately advanced earlier. The court treated the Tribunal's order as raising the broader surcharge question under the Finance Act, 1963, and held that the Revenue's point was open for examination. Because the Tribunal had not decided the surcharge liability on the full statutory basis, the matter was set aside and remanded for fresh consideration of all relevant aspects. en-us Mon, 10 Dec 1979 00:00:00 +0530 Thu, 18 Mar 2010 11:37:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35951 A legal contention on additional surcharge could be considered in a reference under section 256(1) where the liability itself was already in issue before the Tribunal, even if that precise argument had not been separately advanced earlier. The court treated the Tribunal's order as raising the broader surcharge question under the Finance Act, 1963, and held that the Revenue's point was open for examination. Because the Tribunal had not decided the surcharge liability on the full statutory basis, the matter was set aside and remanded for fresh consideration of all relevant aspects. Case-Laws Income Tax Mon, 10 Dec 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35951