The High Court can straightaway answer a question of law referred to it under Section 256(2) of the Income Tax Act, 1961, without calling for a statement of case when the facts are not disputed or contained in the Tribunal's order are enough to enable the High Court to answer the question.

( 1 ) AN application under Sub-section (1) of Section 256 of the Income tax Act, 1961 filed by the Revenue having been rejected by the Tribunal, the present application under Sub-section (2) thereof has been filed before the High Court. On the last date of hearing, we posed a question to both the learned Counsel for the parties: if there be no dispute on the facts and this Court forms an opinion that the question of law proposed by a party does arise as a question of law from the order of the Tribunal, is it necessary for this Court to perform the ritual of calling for statement of the case and then answering the question? Cannot this Court straightaway answer the question and thereby avoid the time consuming process of performing its statutory obligation in two steps while everybody is agreeable that the same result is capable of being achieved in one step only?

( 2 ) BOTH the learned Counsel have addressed us on the question.

( 3 ) SECTION 256 of the Act reads as under ;

256 (1) The assessee or the Commissioner may, within sixty days of the date upon which he is served with notice of an order under Section 254, by application in the prescribed form, accompanied where the application is made by the assessee by a fee of {two hundred rupees} require the Appellate Tribunal to refer to the High Court any question of law arising out of such order and, subject to the other provisions contained in this Section, the Appellate Tribunal shall, within one hundred and twenty days of the receipt of such application, draw up a statement of the case and refer it to the High Court; provided that the Appellate Tribunal may, if it is satisfied that the applicant was prevented by sufficient cause from presenting the application within the period hereinbefore specified, allow it to be presented within a further period not exceeding thirty days. (2) If, on an application made under Sub-section (1), the Appellate Tribunal refuses to state the case on the ground that no question of law arises, the assessee or the Commissioner, as the case may be, may, within six months from the date on which he is served with notice of such refusal, apply to the High Court, and the High Court may, if it is not satisfied with the correctness of the decision of the Appellate Tribunal, require the Appellate Tribunal to state the case and to refer it, and on receipt of any such requisition, the Appellate Tribunal shall state the case and refer it accordingly. (3) Where in the exercise of its powers under Sub-section (2), the Appellate Tribunal refuses to state a case which it has been required by the assessee to state, the assessee may, within thirty days from the date on which he receives notice of such refusal, withdraw his application, and, if he does so, the fee paid shall be refunded. "

( 4 ) THE jurisdiction conferred on the High Court is an extraordinary advisory jurisdiction. It is neither an original jurisdiction nor an appellate one. The scope of hearing is confined to the aspects of law and law only. The question having been answered. Section 260 of the Act obliges the Tribunal to give effect to the advice tendered by the High Court by passing such orders as are necessary to dispose of the case conformably with the opinion of the High Court as expressed in its judgment. The object is clear. So far as the facts are concerned, the word of the Tribunal is final. The High Court does not enter into the facts nor does it have jurisdiction to investigate the facts. If need be, such as where the statement of case made by the Tribunal is found to be deficient, the High Courtmay call for additional statement offacts or may even direct the Tribunal to hold an inquiry and collect such additional information as may be required to provide foundation for answering the question posed before the High Court. It cannot be lost sight of that no question can be referred to the High Court unless it arises out of the order of the Tribunal (see CIT v. Scindia Steam Ne