https://www.taxtmi.com/caselaws?id=8299 A reference remedy is confined to the statutory ground on which it is available: an application under section 256(2) of the Income-tax Act, 1961 lies only where the Tribunal refuses to state the case because no question of law arises, so it is not maintainable against a refusal based on limitation. On the older section 66 regime, the Tribunal had no power to condone delay in a reference application under section 66(1), and the High Court could not direct the Tribunal to treat a barred application as timely. Relief was therefore unavailable on either basis. en-us Mon, 03 May 1971 00:00:00 +0530 Thu, 09 Apr 2009 11:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8299 A reference remedy is confined to the statutory ground on which it is available: an application under section 256(2) of the Income-tax Act, 1961 lies only where the Tribunal refuses to state the case because no question of law arises, so it is not maintainable against a refusal based on limitation. On the older section 66 regime, the Tribunal had no power to condone delay in a reference application under section 66(1), and the High Court could not direct the Tribunal to treat a barred application as timely. Relief was therefore unavailable on either basis. Case-Laws Income Tax Mon, 03 May 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8299