https://www.taxtmi.com/caselaws?id=36804 The court found that questions regarding the validity of proceedings under Section 147(a) of the Income-tax Act were deemed to arise out of the Tribunal's order and required reference to the High Court. Similarly, issues concerning the jurisdiction of the Income-tax Officer and the assessment of income as individual or Hindu Undivided Family income were considered questions of law that needed to be referred to the High Court for examination. The court directed the Income-tax Appellate Tribunal to refer various questions related to the validity of notices, jurisdiction of the ITO, and assessment of income to the High Court for further consideration. en-us Wed, 07 Sep 1977 00:00:00 +0530 Wed, 24 Mar 2010 16:18:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36804 The court found that questions regarding the validity of proceedings under Section 147(a) of the Income-tax Act were deemed to arise out of the Tribunal's order and required reference to the High Court. Similarly, issues concerning the jurisdiction of the Income-tax Officer and the assessment of income as individual or Hindu Undivided Family income were considered questions of law that needed to be referred to the High Court for examination. The court directed the Income-tax Appellate Tribunal to refer various questions related to the validity of notices, jurisdiction of the ITO, and assessment of income to the High Court for further consideration. Case-Laws Income Tax Wed, 07 Sep 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36804