https://www.taxtmi.com/caselaws?id=187877 A reference application under Section 66(1) of the Income-tax Act, 1922 is timed from service of the original appellate order under Section 33(4); a later rectification under Section 35 does not create a fresh order or restart limitation. Rectification only corrects an apparent mistake in the record, and cannot be used to revive a reference right that has already expired under the statutory scheme. The High Court also recognised that it could examine whether the Tribunal stayed within its statutory powers in making the reference. On the facts noted, the reference application was time-barred and the Tribunal had no authority to state the case. en-us Thu, 11 Dec 1947 00:00:00 +0530 Thu, 10 Nov 2016 12:15:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187877 A reference application under Section 66(1) of the Income-tax Act, 1922 is timed from service of the original appellate order under Section 33(4); a later rectification under Section 35 does not create a fresh order or restart limitation. Rectification only corrects an apparent mistake in the record, and cannot be used to revive a reference right that has already expired under the statutory scheme. The High Court also recognised that it could examine whether the Tribunal stayed within its statutory powers in making the reference. On the facts noted, the reference application was time-barred and the Tribunal had no authority to state the case. Case-Laws Income Tax Thu, 11 Dec 1947 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187877