https://www.taxtmi.com/caselaws?id=8678 An application under section 66(2) of the Indian Income-tax Act, 1922, seeking a direction to the Tribunal to state a case, was held not to be a civil proceeding within section 141 of the Code of Civil Procedure. The High Court treated the proceeding as an exercise of advisory jurisdiction, not original or appellate jurisdiction, so the procedural rules for suits, including Order 22, did not apply. As the Income-tax Act and rules contained no provision making the death of a party fatal, the application did not abate on the respondent's death. en-us Thu, 20 Jan 1972 00:00:00 +0530 Wed, 20 May 2009 18:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8678 An application under section 66(2) of the Indian Income-tax Act, 1922, seeking a direction to the Tribunal to state a case, was held not to be a civil proceeding within section 141 of the Code of Civil Procedure. The High Court treated the proceeding as an exercise of advisory jurisdiction, not original or appellate jurisdiction, so the procedural rules for suits, including Order 22, did not apply. As the Income-tax Act and rules contained no provision making the death of a party fatal, the application did not abate on the respondent's death. Case-Laws Income Tax Thu, 20 Jan 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8678