https://www.taxtmi.com/caselaws?id=21909 A reference under section 256(2) was refused where the memorandum of appeal was not accompanied by the certified copy required by rule 9(1) of the Income-tax (Appellate Tribunal) Rules, 1963. The Tribunal treated the omission as fatal on the undisputed facts and concluded that no question of law arose for reference from its order. The High Court accepted the factual position as unchallenged and upheld the legal consequence drawn from that defect, finding that no case for reference was made out. en-us Fri, 26 Jul 1991 00:00:00 +0530 Fri, 04 Dec 2009 11:22:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21909 A reference under section 256(2) was refused where the memorandum of appeal was not accompanied by the certified copy required by rule 9(1) of the Income-tax (Appellate Tribunal) Rules, 1963. The Tribunal treated the omission as fatal on the undisputed facts and concluded that no question of law arose for reference from its order. The High Court accepted the factual position as unchallenged and upheld the legal consequence drawn from that defect, finding that no case for reference was made out. Case-Laws Income Tax Fri, 26 Jul 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21909