https://www.taxtmi.com/caselaws?id=8177 The Commissioner's premature application was dismissed as the Supreme Court clarified that the period for making such an application begins only after the party is served notice of the reference filing. The Tribunal's decision to reject certain questions was deemed final, but parties can contest once the statement of the case is filed. The judgment emphasized the correct procedure for the Tribunal to refer questions to the High Court and the timing for parties to contest decisions to prevent procedural issues. The case concluded without costs, with the judgment forwarded to the Appellate Tribunal. en-us Wed, 04 Nov 1970 00:00:00 +0530 Tue, 31 Mar 2009 19:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8177 The Commissioner's premature application was dismissed as the Supreme Court clarified that the period for making such an application begins only after the party is served notice of the reference filing. The Tribunal's decision to reject certain questions was deemed final, but parties can contest once the statement of the case is filed. The judgment emphasized the correct procedure for the Tribunal to refer questions to the High Court and the timing for parties to contest decisions to prevent procedural issues. The case concluded without costs, with the judgment forwarded to the Appellate Tribunal. Case-Laws Wealth-tax Wed, 04 Nov 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8177