https://www.taxtmi.com/caselaws?id=49588 On a reference under section 66 of the Indian Income-tax Act, 1922, the High Court's role was confined to answering the question of law arising from the Tribunal's order on facts already found or admitted. Section 66(4) could be used only to supplement an inadequate statement of case so far as needed to decide that same referred question. It did not permit the Court to introduce a fresh issue, reopen a matter never urged before the Tribunal, or direct new factual inquiry to support a different legal contention. The Court held that the proposed question about whether cheques were posted at the assessee's request was outside the reference. en-us Tue, 12 May 1959 00:00:00 +0530 Thu, 04 Sep 2014 11:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49588 On a reference under section 66 of the Indian Income-tax Act, 1922, the High Court's role was confined to answering the question of law arising from the Tribunal's order on facts already found or admitted. Section 66(4) could be used only to supplement an inadequate statement of case so far as needed to decide that same referred question. It did not permit the Court to introduce a fresh issue, reopen a matter never urged before the Tribunal, or direct new factual inquiry to support a different legal contention. The Court held that the proposed question about whether cheques were posted at the assessee's request was outside the reference. Case-Laws Income Tax Tue, 12 May 1959 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49588