https://www.taxtmi.com/caselaws?id=189036 An application to refer questions of law must arise from the Tribunal's final order after hearing both parties; interlocutory orders made while an appeal remains pending and seeking further report or enquiry do not qualify as orders giving rise to a reference. Consequently, permitting references from interlocutory rulings would frustrate the legislative policy favouring finality. Because the reference application related only to the Tribunal's interlocutory order dated 15 December 1955 and the final disposal occurred later, the Tribunal lacked jurisdiction to state a case on that interlocutory order and the reference could not be validly entertained. en-us Tue, 12 Nov 1963 00:00:00 +0530 Mon, 26 Dec 2016 10:45:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189036 An application to refer questions of law must arise from the Tribunal's final order after hearing both parties; interlocutory orders made while an appeal remains pending and seeking further report or enquiry do not qualify as orders giving rise to a reference. Consequently, permitting references from interlocutory rulings would frustrate the legislative policy favouring finality. Because the reference application related only to the Tribunal's interlocutory order dated 15 December 1955 and the final disposal occurred later, the Tribunal lacked jurisdiction to state a case on that interlocutory order and the reference could not be validly entertained. Case-Laws Income Tax Tue, 12 Nov 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189036