https://www.taxtmi.com/caselaws?id=38875 A reference to the High Court is competent only on a question of law that was raised before the Tribunal and dealt with by it, or was otherwise considered in its order. A question neither raised nor examined by the Tribunal does not arise out of the order and cannot support a valid reference. On the recorded material, the revenue's jurisdictional contention had not been shown to have been raised or decided before the Tribunal, so the reference was incompetent and the Court declined to answer the referred questions. en-us Mon, 02 Aug 1976 00:00:00 +0530 Sat, 10 Apr 2010 11:02:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38875 A reference to the High Court is competent only on a question of law that was raised before the Tribunal and dealt with by it, or was otherwise considered in its order. A question neither raised nor examined by the Tribunal does not arise out of the order and cannot support a valid reference. On the recorded material, the revenue's jurisdictional contention had not been shown to have been raised or decided before the Tribunal, so the reference was incompetent and the Court declined to answer the referred questions. Case-Laws Income Tax Mon, 02 Aug 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38875