https://www.taxtmi.com/caselaws?id=192289 Where the High Court has answered a reference and the Tribunal then passes a fresh order in conformity with that decision, the later order remains an appellate order under section 33(4) of the Income-tax Act, 1922. The earlier Tribunal order loses finality to the extent necessary to implement the High Court's ruling, and the appeal is treated as finally disposed of only after the subsequent order. A new question of law arising from that later order is therefore capable of reference under section 66, provided it was not already concluded by the earlier decision. The reference application was competent. en-us Wed, 05 Oct 1955 00:00:00 +0530 Tue, 11 Jul 2017 17:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192289 Where the High Court has answered a reference and the Tribunal then passes a fresh order in conformity with that decision, the later order remains an appellate order under section 33(4) of the Income-tax Act, 1922. The earlier Tribunal order loses finality to the extent necessary to implement the High Court's ruling, and the appeal is treated as finally disposed of only after the subsequent order. A new question of law arising from that later order is therefore capable of reference under section 66, provided it was not already concluded by the earlier decision. The reference application was competent. Case-Laws Income Tax Wed, 05 Oct 1955 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192289