https://www.taxtmi.com/caselaws?id=296745 Reference proceedings under section 66 of the Income-tax Act, 1922 are advisory in character, so the High Court remains bound to answer the referred question and the death of a party does not, by itself, stop the reference. Order 22, Rule 4 of the Code of Civil Procedure does not apply to such proceedings unless the statute expressly provides otherwise, and there is no abatement merely because legal representatives are not brought on record within the suit-based time rule. The substitution application was therefore maintainable and allowed, enabling the reference to proceed to disposal. en-us Wed, 09 Feb 1966 00:00:00 +0530 Thu, 05 Aug 2021 15:48:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=296745 Reference proceedings under section 66 of the Income-tax Act, 1922 are advisory in character, so the High Court remains bound to answer the referred question and the death of a party does not, by itself, stop the reference. Order 22, Rule 4 of the Code of Civil Procedure does not apply to such proceedings unless the statute expressly provides otherwise, and there is no abatement merely because legal representatives are not brought on record within the suit-based time rule. The substitution application was therefore maintainable and allowed, enabling the reference to proceed to disposal. Case-Laws Income Tax Wed, 09 Feb 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=296745