https://www.taxtmi.com/caselaws?id=18481 No direction for reference under section 256(2) was warranted where the Tribunal had recalled its earlier order, including the order condoning delay, and had posted the matter for fresh hearing. Once the earlier order ceased to operate finally and the proceedings remained pending before the Tribunal, the reference application became infructuous. A reference cannot be compelled at that stage because there was no subsisting final order to be referred for adjudication. en-us Mon, 26 Feb 1996 00:00:00 +0530 Thu, 01 Oct 2009 12:23:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18481 No direction for reference under section 256(2) was warranted where the Tribunal had recalled its earlier order, including the order condoning delay, and had posted the matter for fresh hearing. Once the earlier order ceased to operate finally and the proceedings remained pending before the Tribunal, the reference application became infructuous. A reference cannot be compelled at that stage because there was no subsisting final order to be referred for adjudication. Case-Laws Income Tax Mon, 26 Feb 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18481