Meaning of “Any question of law arising out of such order”

Case Name : Cit vs. Ideal engineers 

Citation : [2001] 118 taxman 915/251 itr 743 (ap)

Court : Andhra pradesh high court

Section : 256 to 260

Meaning : The words “any question of law arising out of such order” occurring in sub-section (1) of section 256 have the widest import. According to chambers english dictionary, the word “any” as an adjective and pronoun, means one indefinitely, whichever, no matter which. The word “any” has diversity of meaning and it may be implied to indicate “all or every as well as some or one” and its meaning in a given statute depends upon the context and subject-matter of the statute. According to black’s law dictionary, it is often synonymous with either “every” or “all”. Its generality may be restricted by the context in which that word occurs in a statute.

Case Name : Cit vs. Scindia steam navigation co. Ltd. 

Citation : [1961] 42 Itr 589 (sc)

Court : Supreme court

Section : 256 to 260

Meaning : To import in the meaning of the expression ‘question of law arising out of such order’ the concept that the question must have been argued before and dealt with by the tribunal in its judgment deciding the appeal, is to impose a fetter upon the jurisdiction of the high court not warranted by the plain intendment of the statute.

Case Name : Cit vs. Indian molasses co. (P.) Ltd. 

Citation : [1970] 78 Itr 474 (sc)

Court : Supreme court

Section : 256 to 260

Meaning :  The expression ‘question of law arising out of such order’ in section 66(1) of the 1922 act [corresponding to section 256 of the 1961 act] is not restricted to take in only those questions which have been expressly argued and decided by the tribunal. If a question of law is raised before the tribunal, even if an aspect of the question is not raised, that aspect may be urged before the high court.