Certified copy defect in tribunal appeal upheld as fatal, defeating any reference under the Income-tax Act.

A reference under section 256(2) was refused where the memorandum of appeal was not accompanied by the certified copy required by rule 9(1) of the Income-tax (Appellate Tribunal) Rules, 1963. The Tribunal treated the omission as fatal on the undisputed facts and concluded that no question of law arose for reference from its order. The High Court accepted the factual position as unchallenged and upheld the legal consequence drawn from that defect, finding that no case for reference was made out.

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Issues: Whether the Tribunal was justified in refusing to make a reference under section 256(2) of the Income-tax Act, 1961, when the memorandum of appeal was not accompanied by a certified copy of the order appealed against, as required by rule 9(1) of the Income-tax (Appellate Tribunal) Rules, 1963.

Analysis: The application turned on the undisputed fact that the appeal before the Tribunal had initially not been accompanied by the certified copy required by rule 9(1). The Tribunal exercised its discretion and treated the defect as fatal in the circumstances, and held that no question of law arose for reference from its order. Since the facts found by the Tribunal were not challenged, the High Court accepted those facts and the legal consequence flowing from them.

Conclusion: The refusal to direct a reference was upheld and no case for reference was made out.

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