https://www.taxtmi.com/caselaws?id=10239 A live question of law arising from the Tribunal's final appellate order could not be declined for reference merely because a related reference on earlier issues was already pending. The High Court held that the controversy over additions based on foreign-account statements, later deleted by the Tribunal for non-compliance with earlier directions, was not academic and satisfied the statutory test for reference. Because the proposed questions did not fully reflect the real controversy, the Court ordered them to be reframed so the legal issue concerning deletion of additions on a procedural ground could be properly referred. en-us Wed, 14 Jul 2004 00:00:00 +0530 Sat, 11 Jul 2009 10:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10239 A live question of law arising from the Tribunal's final appellate order could not be declined for reference merely because a related reference on earlier issues was already pending. The High Court held that the controversy over additions based on foreign-account statements, later deleted by the Tribunal for non-compliance with earlier directions, was not academic and satisfied the statutory test for reference. Because the proposed questions did not fully reflect the real controversy, the Court ordered them to be reframed so the legal issue concerning deletion of additions on a procedural ground could be properly referred. Case-Laws Income Tax Wed, 14 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10239