https://www.taxtmi.com/caselaws?id=312756 Rule 35 confines a Full Bench to the exact terms of reference made by the referring Bench; it cannot enlarge the reference, frame its own questions, or decide the dispute on merits. Where the referring order does not formulate any specific question for answer, the Full Bench lacks jurisdiction to proceed and must decline to answer the reference. The commentary therefore states that reference jurisdiction is strictly limited by the question or matter expressly referred, and a non-formulated reference cannot be converted into a merits determination. en-us Thu, 06 Sep 2012 00:00:00 +0530 Tue, 05 Mar 2024 11:00:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=312756 Rule 35 confines a Full Bench to the exact terms of reference made by the referring Bench; it cannot enlarge the reference, frame its own questions, or decide the dispute on merits. Where the referring order does not formulate any specific question for answer, the Full Bench lacks jurisdiction to proceed and must decline to answer the reference. The commentary therefore states that reference jurisdiction is strictly limited by the question or matter expressly referred, and a non-formulated reference cannot be converted into a merits determination. Case-Laws Indian Laws Thu, 06 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=312756