https://www.taxtmi.com/caselaws?id=49215 In a reference under section 66 of the Income-tax Act, 1922, the High Court exercises advisory jurisdiction and must answer the question referred on the facts stated by the Tribunal. If the case stated is incomplete or omits material facts, the proper course is to seek a supplementary statement of case under section 66(4). The High Court cannot assume appellate powers by setting aside the Tribunal's order and remitting the matter for reconsideration merely because another issue should have been examined. The correct approach is to dispose of the reference within the limits of the stated facts. en-us Wed, 21 Sep 1966 00:00:00 +0530 Thu, 12 Aug 2010 16:09:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49215 In a reference under section 66 of the Income-tax Act, 1922, the High Court exercises advisory jurisdiction and must answer the question referred on the facts stated by the Tribunal. If the case stated is incomplete or omits material facts, the proper course is to seek a supplementary statement of case under section 66(4). The High Court cannot assume appellate powers by setting aside the Tribunal's order and remitting the matter for reconsideration merely because another issue should have been examined. The correct approach is to dispose of the reference within the limits of the stated facts. Case-Laws Income Tax Wed, 21 Sep 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49215