https://www.taxtmi.com/caselaws?id=25873 A wrong citation of the enabling provision does not by itself make a reference application non est where the Tribunal otherwise has jurisdiction over the substance of the request. An application filed under section 256(1) of the 1961 Act in relation to an order under the 1922 Act could be treated as one under section 66(1) of the 1922 Act, and the Tribunal should decide it on merits. A petition under section 66(2) does not lie where the Tribunal has rejected the application solely as not maintainable, because that provision is attracted only after a refusal to make a reference on the legal merits. en-us Thu, 28 Aug 1986 00:00:00 +0530 Mon, 01 Feb 2010 13:59:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25873 A wrong citation of the enabling provision does not by itself make a reference application non est where the Tribunal otherwise has jurisdiction over the substance of the request. An application filed under section 256(1) of the 1961 Act in relation to an order under the 1922 Act could be treated as one under section 66(1) of the 1922 Act, and the Tribunal should decide it on merits. A petition under section 66(2) does not lie where the Tribunal has rejected the application solely as not maintainable, because that provision is attracted only after a refusal to make a reference on the legal merits. Case-Laws Income Tax Thu, 28 Aug 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25873