https://www.taxtmi.com/caselaws?id=23368 Pendency of a special leave petition against an earlier High Court decision, without any stay from the Supreme Court, did not by itself create a referable question of law under section 27(3) of the Wealth-tax Act, 1957. The High Court held that the Tribunal was right to refuse the reference application because no independent legal issue otherwise arose on the facts. A request for a statement of the case was therefore not maintainable, and the refusal to make a reference remained undisturbed. en-us Mon, 02 Apr 1990 00:00:00 +0530 Fri, 18 Dec 2009 16:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23368 Pendency of a special leave petition against an earlier High Court decision, without any stay from the Supreme Court, did not by itself create a referable question of law under section 27(3) of the Wealth-tax Act, 1957. The High Court held that the Tribunal was right to refuse the reference application because no independent legal issue otherwise arose on the facts. A request for a statement of the case was therefore not maintainable, and the refusal to make a reference remained undisturbed. Case-Laws Wealth-tax Mon, 02 Apr 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23368