https://www.taxtmi.com/caselaws?id=7266 In a reference under section 66 of the Income-tax Act, 1922, the High Court's duty to answer questions of law does not extend to a situation where the party at whose instance the reference was made fails to appear at the hearing. The Court reasoned that the reference jurisdiction was invoked by that party, and its absence could indicate no continuing interest in obtaining an opinion. In such circumstances, the Court may decline to return an answer rather than proceed in the party's absence. en-us Tue, 05 Sep 1967 00:00:00 +0530 Mon, 16 Feb 2009 12:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7266 In a reference under section 66 of the Income-tax Act, 1922, the High Court's duty to answer questions of law does not extend to a situation where the party at whose instance the reference was made fails to appear at the hearing. The Court reasoned that the reference jurisdiction was invoked by that party, and its absence could indicate no continuing interest in obtaining an opinion. In such circumstances, the Court may decline to return an answer rather than proceed in the party's absence. Case-Laws Income Tax Tue, 05 Sep 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7266