TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
Join Channel
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
Issues: (i) whether the reference proceedings could be continued by substituting the heirs and legal representatives of the deceased assessee and whether the reference became incompetent or abated; (ii) whether the court had power to enlarge the time for filing the paper books.
Issue (i): whether the reference proceedings could be continued by substituting the heirs and legal representatives of the deceased assessee and whether the reference became incompetent or abated.
Analysis: The assessee was alive when the Tribunal made the order giving rise to the references, and the references were later consolidated by an order of the court made on notice to the respondents. In these circumstances, the court treated the consolidated references as properly before it and held that the respondents could not, at that stage, object to the competence of the reference on the ground of death of the assessee. The contention based on abatement and the application of Order 22 of the Code of Civil Procedure was not accepted.
Conclusion: The substitution application was maintainable and the reference did not fail for abatement or incompetence.
Issue (ii): whether the court had power to enlarge the time for filing the paper books.
Analysis: The court held that the relevant original-side rule empowered it to enlarge or abridge time for doing any act or taking any proceeding as the justice of the case might require. Accordingly, the court found sufficient authority to extend the time for filing the paper books, though it noted the department's delay in approaching the court.
Conclusion: The court had power to enlarge the time and granted the extension sought.
Final Conclusion: The application succeeded, the references were allowed to proceed with substitution of the deceased assessee's legal representatives, and the time for filing the paper books was extended on the terms imposed by the court.
Ratio Decidendi: Order 22 of the Code of Civil Procedure does not govern income-tax references under section 66 of the Indian Income-tax Act, 1922, and the court may enlarge procedural time limits where its rules so authorize and the justice of the case requires it.
TaxTMI 
