https://www.taxtmi.com/caselaws?id=276798 A High Court decision on a statutory reference under Section 51 of the Indian Income Tax Act, 1918, which merely supplied an advisory opinion for the revenue authority to complete assessment, was not a final judgment, decree or order. Because the ruling did not itself enforce liability, grant executable relief, or finally dispose of rights in the ordinary judicial sense, it could not support an appeal under Clause 39 of the Bombay Letters Patent. The court held that the Letters Patent did not enlarge the meaning of final judgment or final order, so the appeal was incompetent. en-us Mon, 12 Mar 1923 00:00:00 +0530 Sat, 17 Nov 2018 15:16:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276798 A High Court decision on a statutory reference under Section 51 of the Indian Income Tax Act, 1918, which merely supplied an advisory opinion for the revenue authority to complete assessment, was not a final judgment, decree or order. Because the ruling did not itself enforce liability, grant executable relief, or finally dispose of rights in the ordinary judicial sense, it could not support an appeal under Clause 39 of the Bombay Letters Patent. The court held that the Letters Patent did not enlarge the meaning of final judgment or final order, so the appeal was incompetent. Case-Laws Income Tax Mon, 12 Mar 1923 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276798