https://www.taxtmi.com/caselaws?id=63480 A reference application under section 27(1) of the Wealth-tax Act was not maintainable against a consequential order passed under section 27(6), because that order merely gave effect to an earlier High Court ruling on the same question of law. Once the High Court had already answered the issue and its decision had attained finality, the Revenue could not seek a fresh reference on the same point. The application was therefore rejected. en-us Mon, 22 Jun 1998 00:00:00 +0530 Mon, 31 Jan 2011 11:58:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63480 A reference application under section 27(1) of the Wealth-tax Act was not maintainable against a consequential order passed under section 27(6), because that order merely gave effect to an earlier High Court ruling on the same question of law. Once the High Court had already answered the issue and its decision had attained finality, the Revenue could not seek a fresh reference on the same point. The application was therefore rejected. Case-Laws Wealth-tax Mon, 22 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63480