https://www.taxtmi.com/caselaws?id=7616 Section 66 of the Indian Income-tax Act, 1922 is read as allowing a timely application under sub-section (2) even after an earlier reference under sub-section (1) has been answered, because the statutory scheme permits the High Court to require the Tribunal to refer remaining questions and the Tribunal to pass fresh consequential orders under sub-section (5). The text treats subsections (2), (4) and (5) as working together and states that successive references are not excluded where the time limits are met. It also notes that finality under section 33(6) does not bar a further reference, since section 66 operates as an exception to that finality. en-us Wed, 02 Apr 1969 00:00:00 +0530 Thu, 05 Mar 2009 15:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7616 Section 66 of the Indian Income-tax Act, 1922 is read as allowing a timely application under sub-section (2) even after an earlier reference under sub-section (1) has been answered, because the statutory scheme permits the High Court to require the Tribunal to refer remaining questions and the Tribunal to pass fresh consequential orders under sub-section (5). The text treats subsections (2), (4) and (5) as working together and states that successive references are not excluded where the time limits are met. It also notes that finality under section 33(6) does not bar a further reference, since section 66 operates as an exception to that finality. Case-Laws Income Tax Wed, 02 Apr 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7616