https://www.taxtmi.com/caselaws?id=58888 The Tribunal rejected the Reference Application, emphasizing that the questions raised were not referable as they did not directly stem from the original order. The Tribunal highlighted the lack of jurisdictional issues raised during the appeal hearing and dismissed the miscellaneous application for attempting to introduce new arguments. The Tribunal's decision was based on legal definitions and precedents, affirming the ITAT's jurisdiction in cases involving the Settlement Commission and orders under section 263. en-us Wed, 18 Apr 1990 00:00:00 +0530 Wed, 22 Dec 2010 16:26:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58888 The Tribunal rejected the Reference Application, emphasizing that the questions raised were not referable as they did not directly stem from the original order. The Tribunal highlighted the lack of jurisdictional issues raised during the appeal hearing and dismissed the miscellaneous application for attempting to introduce new arguments. The Tribunal's decision was based on legal definitions and precedents, affirming the ITAT's jurisdiction in cases involving the Settlement Commission and orders under section 263. Case-Laws Income Tax Wed, 18 Apr 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58888