https://www.taxtmi.com/caselaws?id=39892 A question sought to be referred under section 66(2) of the Indian Income-tax Act, 1922 was not referable unless it had been raised before the Tribunal or decided by it. A new issue cannot be introduced for the first time at the reference stage, even if it is connected with the assessment dispute, because reference jurisdiction is confined to matters actually argued or determined by the Tribunal. The High Court was therefore justified in refusing to call for a statement of the case, and the assessee's appeal failed. en-us Wed, 14 Sep 1966 00:00:00 +0530 Sat, 16 Aug 2014 09:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39892 A question sought to be referred under section 66(2) of the Indian Income-tax Act, 1922 was not referable unless it had been raised before the Tribunal or decided by it. A new issue cannot be introduced for the first time at the reference stage, even if it is connected with the assessment dispute, because reference jurisdiction is confined to matters actually argued or determined by the Tribunal. The High Court was therefore justified in refusing to call for a statement of the case, and the assessee's appeal failed. Case-Laws Income Tax Wed, 14 Sep 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39892