https://www.taxtmi.com/caselaws?id=49568 Under section 66(4) of the Indian Income-tax Act, the High Court's advisory jurisdiction is confined to questions of law arising from the Tribunal's order and to facts already admitted or found. It cannot introduce a wholly new issue or compel fresh evidence, but it may amplify a referred question where the broader form already includes the point to be examined. On the stated facts, the referred question was wide enough to cover whether there had been an express or implied request for payment by cheque, relevant to the place of receipt of income, and the direction did not require an impermissible re-opening of evidence. en-us Wed, 17 Aug 1960 00:00:00 +0530 Tue, 02 Sep 2014 17:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49568 Under section 66(4) of the Indian Income-tax Act, the High Court's advisory jurisdiction is confined to questions of law arising from the Tribunal's order and to facts already admitted or found. It cannot introduce a wholly new issue or compel fresh evidence, but it may amplify a referred question where the broader form already includes the point to be examined. On the stated facts, the referred question was wide enough to cover whether there had been an express or implied request for payment by cheque, relevant to the place of receipt of income, and the direction did not require an impermissible re-opening of evidence. Case-Laws Income Tax Wed, 17 Aug 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49568