Section 66 reference procedure allows further tax questions to be referred even after earlier answers and consequential orders.

Section 66 of the Indian Income-tax Act, 1922 is read as allowing a timely application under sub-section (2) even after an earlier reference under sub-section (1) has been answered, because the statutory scheme permits the High Court to require the Tribunal to refer remaining questions and the Tribunal to pass fresh consequential orders under sub-section (5). The text treats subsections (2), (4) and (5) as working together and states that successive references are not excluded where the time limits are met. It also notes that finality under section 33(6) does not bar a further reference, since section 66 operates as an exception to that finality.

---

---

Issues: Whether an application under section 66(2) of the Indian Income-tax Act, 1922 could be entertained and disposed of after the earlier reference under section 66(1) had already been answered and the Tribunal had passed consequential orders under section 66(5), and whether the pending petitions had become infructuous.

Analysis: The statutory scheme of section 66 contemplates that a High Court may answer questions of law referred to it and that the Tribunal shall then pass orders conformably to that judgment. The existence of a prior reference does not exhaust the statutory right under section 66(2), because that right depends on timely application and on the High Court being satisfied that the Tribunal was wrong in refusing to refer the remaining questions. The Court read sub-sections (2), (4), and (5) together and concluded that successive references and successive consequential orders were not excluded where the statutory time limits were satisfied. The argument based on finality under section 33(6) did not prevent a further reference under section 66, since section 66 itself creates the exception to finality.

Conclusion: The petitions were maintainable and had not become infructuous.

Final Conclusion: The statutory reference mechanism remained available despite earlier disposal of connected questions, and the Tribunal was required to act again if a further reference was ordered.

Ratio Decidendi: Under section 66 of the Indian Income-tax Act, 1922, a timely application for reference under section 66(2) may be entertained even after an earlier reference under section 66(1) has been answered, and the Tribunal may thereafter pass fresh consequential orders under section 66(5).

---