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TMI Blog1927 (12) TMI 11X X X X Extracts X X X X X X X X Extracts X X X X ..... er being of opinion that no question of law in connexion with the said assessment arose declined to make any reference. Thereupon the assessee moved the High Court and the High Court by its order, dated 9th March 1926, directed the Income Tax Commissioner to state a case on three points mentioned in that order. Subsequently the assessee moved the High Court to add a fourth point on which the Commi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sioner of Income Tax is that the question of law sought to be argued here is one which was not argued before him and that it cannot now be raised by reason of Section 66, Sub-section 2, Income Tax Act, which permits the assessee to apply within one month of the passing of the order under Sections 31 and 32 of the Act to the Commissioner to refer questions of law to the High Court and upon his refu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... previous year. The only questions here are whether the assessee is bound to raise before the Commissioner in his application to him all questions of law relied upon by him and whether he can get a reference upon a question of law not raised by him before the Commissioner. We are clearly of opinion that he cannot do the latter. Under Section 66(2), Income Tax Act, the Commissioner may be required b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h Court is given by the Act. Questions of law and not of fact may be referred to the High Court, but only subject to the provisions of Section 66, Sub-section 2, which only allows a reference upon such points of law as have been raised before the Commissioner within one month of the passing of the order. 3. The preliminary objection of the Commissioner to a reference on question (4) succeeds an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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