https://www.taxtmi.com/caselaws?id=286941 The special reference mechanism under section 66 of the Income-tax Act, 1922 governed challenges to the Tribunal's refusal or failure to refer questions of law, excluding mandamus relief under section 45 of the Specific Relief Act. Section 66(2) empowered the High Court to require a further statement of the case and reference of properly raised questions omitted from an original, partial reference. The singular expression "question" did not restrict the provision to one question, as the singular includes the plural. The statutory procedure therefore covered both complete refusal and incomplete reference of questions of law. en-us Mon, 09 Jan 1950 00:00:00 +0530 Sat, 21 Mar 2020 14:06:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286941 The special reference mechanism under section 66 of the Income-tax Act, 1922 governed challenges to the Tribunal's refusal or failure to refer questions of law, excluding mandamus relief under section 45 of the Specific Relief Act. Section 66(2) empowered the High Court to require a further statement of the case and reference of properly raised questions omitted from an original, partial reference. The singular expression "question" did not restrict the provision to one question, as the singular includes the plural. The statutory procedure therefore covered both complete refusal and incomplete reference of questions of law. Case-Laws Income Tax Mon, 09 Jan 1950 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286941