https://www.taxtmi.com/caselaws?id=20671 The High Court of Kerala, in a judgment by Justice K. S. Paripoornan, addressed issues concerning the procedure of the Appellate Tribunal in delivering orders in appeals under the Wealth-tax Act, 1957. The court found that the Accountant Member's action of writing a separate order after a common order raised questions of law and directed the Tribunal to refer these questions for decision, refraining from invoking Article 227 of the Constitution. Emphasizing the importance of statutory remedies, the court directed the Income-tax Appellate Tribunal to refer the legal questions for decision, highlighting the cautious approach towards extraordinary jurisdiction. en-us Thu, 18 Mar 1993 00:00:00 +0530 Mon, 16 Nov 2009 15:15:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20671 The High Court of Kerala, in a judgment by Justice K. S. Paripoornan, addressed issues concerning the procedure of the Appellate Tribunal in delivering orders in appeals under the Wealth-tax Act, 1957. The court found that the Accountant Member's action of writing a separate order after a common order raised questions of law and directed the Tribunal to refer these questions for decision, refraining from invoking Article 227 of the Constitution. Emphasizing the importance of statutory remedies, the court directed the Income-tax Appellate Tribunal to refer the legal questions for decision, highlighting the cautious approach towards extraordinary jurisdiction. Case-Laws Wealth-tax Thu, 18 Mar 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20671