The Commissioner Of Income-Tax, Bombay vs The Scindia Steam Navigatlon Co. Ltd on 5 April, 1961
A question of law raised by an assessee, but failed to be dealt with by the Tribunal is a question which arises out of the order of the tribunal. See the decision of the Supreme Court in Commissioner of Income-tax Bombay v. Scindia Steam Navigation Co. Ltd., 1961-42 ITR 589 = (AIR 1961 SC 1633). Hence we cannot entertain the objection now raised by the Central Board to the reference of the above question to this Court.