https://www.taxtmi.com/caselaws?id=6425 A reference under section 66(2) of the Indian Income-tax Act, 1922 was not justified where the questions of law were substantially identical to those already considered in earlier assessment years. The Tribunal had consistently taken the same view, and the Commissioner's earlier attempts to obtain a reference under section 66(1) had failed. The Supreme Court held that the High Court should not reopen the matter through section 66(2) in the absence of any substantial legal merit in the request, and the High Court's order directing the reference was set aside in favour of the assessee. en-us Mon, 16 Apr 1973 00:00:00 +0530 Fri, 05 Dec 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6425 A reference under section 66(2) of the Indian Income-tax Act, 1922 was not justified where the questions of law were substantially identical to those already considered in earlier assessment years. The Tribunal had consistently taken the same view, and the Commissioner's earlier attempts to obtain a reference under section 66(1) had failed. The Supreme Court held that the High Court should not reopen the matter through section 66(2) in the absence of any substantial legal merit in the request, and the High Court's order directing the reference was set aside in favour of the assessee. Case-Laws Income Tax Mon, 16 Apr 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6425