https://www.taxtmi.com/caselaws?id=24211 The Punjab and Haryana HC recorded that questions of law arose from the Tribunal's order and directed a reference to the Tribunal for its opinion. The proposed questions focused on whether the assessee could rely on a death certificate without giving the Income-tax Officer an opportunity to rebut it under rule 46A, whether reasonable opportunity had in fact been afforded to test that evidence, whether the Tribunal could say the genuineness of the firm was not challenged, whether the two references to Smt. Darshana Devi identified the same person, and whether a genuine firm existed for the relevant assessment year. en-us Mon, 26 Sep 1988 00:00:00 +0530 Mon, 18 Jan 2010 15:42:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24211 The Punjab and Haryana HC recorded that questions of law arose from the Tribunal's order and directed a reference to the Tribunal for its opinion. The proposed questions focused on whether the assessee could rely on a death certificate without giving the Income-tax Officer an opportunity to rebut it under rule 46A, whether reasonable opportunity had in fact been afforded to test that evidence, whether the Tribunal could say the genuineness of the firm was not challenged, whether the two references to Smt. Darshana Devi identified the same person, and whether a genuine firm existed for the relevant assessment year. Case-Laws Income Tax Mon, 26 Sep 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24211