Forgot password
New User/ Regiser
⇒ Register to get Live Demo
1991 (8) TMI 7 - SUPREME COURT
It is now well-settled law that the jurisdiction of the High Court in a reference under the Income-tax Act is in the nature of advisory jurisdiction and only such issues can be and are answered as arise properly on the facts and the questions referred to the High Court. In the circumstances, we are unable to permit the assessee to raise the question before us.