https://www.taxtmi.com/caselaws?id=49345 In reference proceedings, the High Court under section 66(4) could require only a supplementary statement based on material already on the record; it could not direct the Tribunal to collect fresh evidence. The Court preferred the settled narrow construction of the reference power, stressing that longstanding interpretations of tax provisions should not be displaced without compelling reasons. The earlier view was not reconsidered or overruled, and the High Court had exceeded the permissible scope by calling for additional material. The impugned order was set aside and the reference remitted for disposal under the settled interpretation. en-us Mon, 08 Feb 1965 00:00:00 +0530 Wed, 20 Aug 2014 19:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49345 In reference proceedings, the High Court under section 66(4) could require only a supplementary statement based on material already on the record; it could not direct the Tribunal to collect fresh evidence. The Court preferred the settled narrow construction of the reference power, stressing that longstanding interpretations of tax provisions should not be displaced without compelling reasons. The earlier view was not reconsidered or overruled, and the High Court had exceeded the permissible scope by calling for additional material. The impugned order was set aside and the reference remitted for disposal under the settled interpretation. Case-Laws Income Tax Mon, 08 Feb 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49345