https://www.taxtmi.com/caselaws?id=288865 The reference was incompetent because the assessee's miscellaneous application for relief under Section 25(4) was not one contemplated by the Act, and no appeal lay from the order made on it under Section 30. In the absence of a competent appellate order under Section 33(4), the Tribunal had no jurisdiction to state a case for the Court. The preliminary objection was therefore accepted, and the merits of the claimed relief under Section 25(4) were not examined. en-us Wed, 22 Feb 1956 00:00:00 +0530 Fri, 03 Jul 2020 17:20:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288865 The reference was incompetent because the assessee's miscellaneous application for relief under Section 25(4) was not one contemplated by the Act, and no appeal lay from the order made on it under Section 30. In the absence of a competent appellate order under Section 33(4), the Tribunal had no jurisdiction to state a case for the Court. The preliminary objection was therefore accepted, and the merits of the claimed relief under Section 25(4) were not examined. Case-Laws Income Tax Wed, 22 Feb 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288865