https://www.taxtmi.com/caselaws?id=273466 Section 66(5) of the Income-tax Act was construed as requiring the High Court to decide referred questions of law, but not as removing its discretion to decline an answer in appropriate circumstances. The Court accepted that, where the assessee failed to appear and the case justified it, the reference need not be answered. The operative principle is that the statutory duty to decide is subject to judicial discretion when circumstances make an answer inappropriate, and the Court refrained from answering the questions. en-us Tue, 17 Apr 1956 00:00:00 +0530 Wed, 27 Jun 2018 18:41:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=273466 Section 66(5) of the Income-tax Act was construed as requiring the High Court to decide referred questions of law, but not as removing its discretion to decline an answer in appropriate circumstances. The Court accepted that, where the assessee failed to appear and the case justified it, the reference need not be answered. The operative principle is that the statutory duty to decide is subject to judicial discretion when circumstances make an answer inappropriate, and the Court refrained from answering the questions. Case-Laws Income Tax Tue, 17 Apr 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=273466