https://www.taxtmi.com/caselaws?id=18177 The High Court declined to answer a question referred by the Tribunal regarding the interpretation of section 18(2A) of the Wealth-tax Act, 1957 and the determination of reasonable cause for delay in filing wealth-tax returns. The Court emphasized that the question did not directly arise from the Tribunal's order and must be related to the dispute between the taxpayer and the Department to warrant consideration. This decision underscores the limitations on the High Court's jurisdiction to address questions referred by the Tribunal that are not directly linked to the issues in the case. en-us Wed, 19 Jun 1996 00:00:00 +0530 Tue, 29 Sep 2009 13:17:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18177 The High Court declined to answer a question referred by the Tribunal regarding the interpretation of section 18(2A) of the Wealth-tax Act, 1957 and the determination of reasonable cause for delay in filing wealth-tax returns. The Court emphasized that the question did not directly arise from the Tribunal's order and must be related to the dispute between the taxpayer and the Department to warrant consideration. This decision underscores the limitations on the High Court's jurisdiction to address questions referred by the Tribunal that are not directly linked to the issues in the case. Case-Laws Wealth-tax Wed, 19 Jun 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18177