Court held that the power of the High Court to frame a substantial question of law at the time of hearing of the appeal other than the questions on which the appeal has been admitted remains under section 260A(4) and this power is subject however to two conditions, namely, (i) the court must be satisfied that the appeal involves such questions; and (ii) the court has to record reasons therefor. There is a vast difference in cases where a reference is made to the High Court by the Tribunal on an application and an appeal under section 260A of the Act by an aggrieved person. Unless and until the aggrieved person is before the court by way of an appeal, the question of calling upon the court to frame an additional substantial question of law by invoking its power under sub-section (4) of section 260A of the Act does not arise. Accordingly the Court held that the assessee was precluded from raising any contention with regard to the jurisdiction of the Joint Commissioner to issue direction under section 144A of the Act nor anything about the procedure followed by the Assessing Officer pursuant to such direction. The underlying principle was that the Department could not be worse off in its appeal at the instance of the assessee who had not filed an appeal over such finding of the Tribunal.  (AY. 2014-15)