https://www.taxtmi.com/caselaws?id=7456 Reference proceedings for a return filed before 1 April 1962 were treated as part of the assessment process preserved by section 297(2)(a) of the Income-tax Act, 1961 and clause 4 of the Income-tax (Removal of Difficulties) Order, 1962, so the repealed 1922 Act continued to govern those proceedings. The Tribunal had no statutory power to condone delay in a reference application under section 66(1) of the 1922 Act because section 5 of the Indian Limitation Act, 1908 was not applicable. Where the Tribunal dismissed the reference request as time-barred without refusing to state a case on a question of law, relief under section 66(3) of the 1922 Act or section 256(2) of the 1961 Act was unavailable. en-us Wed, 10 Jul 1968 00:00:00 +0530 Fri, 20 Feb 2009 12:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7456 Reference proceedings for a return filed before 1 April 1962 were treated as part of the assessment process preserved by section 297(2)(a) of the Income-tax Act, 1961 and clause 4 of the Income-tax (Removal of Difficulties) Order, 1962, so the repealed 1922 Act continued to govern those proceedings. The Tribunal had no statutory power to condone delay in a reference application under section 66(1) of the 1922 Act because section 5 of the Indian Limitation Act, 1908 was not applicable. Where the Tribunal dismissed the reference request as time-barred without refusing to state a case on a question of law, relief under section 66(3) of the 1922 Act or section 256(2) of the 1961 Act was unavailable. Case-Laws Income Tax Wed, 10 Jul 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7456