https://www.taxtmi.com/caselaws?id=273464 Whether a High Court must answer a reference under section 66(5) turns on the statutory requirement of a hearing and the advisory scope of the jurisdiction; where the preliminary condition "upon the hearing" is absent because the referring assessee is not present, the Court may exercise judicial discretion to refuse to answer questions of law. The principle applied treats refusal as discretionary rather than mandatory, and the Court in this matter declined to answer the reference for that reason. en-us Mon, 29 Jan 1962 00:00:00 +0530 Wed, 27 Jun 2018 18:29:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=273464 Whether a High Court must answer a reference under section 66(5) turns on the statutory requirement of a hearing and the advisory scope of the jurisdiction; where the preliminary condition "upon the hearing" is absent because the referring assessee is not present, the Court may exercise judicial discretion to refuse to answer questions of law. The principle applied treats refusal as discretionary rather than mandatory, and the Court in this matter declined to answer the reference for that reason. Case-Laws Income Tax Mon, 29 Jan 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=273464