https://www.taxtmi.com/caselaws?id=23457 Where the Tribunal declined to refer whether proceedings under section 34 of the Indian Income-tax Act, 1922 could validly be initiated against a dissolved firm, the High Court treated the issue as a live question of law arising from the facts found and directed a reference. The court did not determine the merits of the reassessment notice itself; it confined itself to whether the legal question deserved consideration by the High Court. The operative effect was that the Tribunal was required to state the case and refer the framed question for determination. en-us Thu, 29 Sep 1988 00:00:00 +0530 Sat, 19 Dec 2009 13:54:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23457 Where the Tribunal declined to refer whether proceedings under section 34 of the Indian Income-tax Act, 1922 could validly be initiated against a dissolved firm, the High Court treated the issue as a live question of law arising from the facts found and directed a reference. The court did not determine the merits of the reassessment notice itself; it confined itself to whether the legal question deserved consideration by the High Court. The operative effect was that the Tribunal was required to state the case and refer the framed question for determination. Case-Laws Income Tax Thu, 29 Sep 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23457