https://www.taxtmi.com/caselaws?id=8810 A tribunal order under section 66(5) of the Indian Income-tax Act, 1922 was treated as valid because, read with the earlier reference judgment, it remained consistent with the High Court's ruling and did not reopen matters beyond the appeal. The court held that the departmental challenge to the dismissal of the appeal could not be revived in writ proceedings. The writ petition also failed on delay and laches, since the impugned order had been left unchallenged for a long period and the available statutory remedies had not been pursued in time. Extraordinary writ relief under article 226 was therefore refused. en-us Tue, 05 Dec 1972 00:00:00 +0530 Thu, 04 Jun 2009 18:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8810 A tribunal order under section 66(5) of the Indian Income-tax Act, 1922 was treated as valid because, read with the earlier reference judgment, it remained consistent with the High Court's ruling and did not reopen matters beyond the appeal. The court held that the departmental challenge to the dismissal of the appeal could not be revived in writ proceedings. The writ petition also failed on delay and laches, since the impugned order had been left unchallenged for a long period and the available statutory remedies had not been pursued in time. Extraordinary writ relief under article 226 was therefore refused. Case-Laws Income Tax Tue, 05 Dec 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8810