https://www.taxtmi.com/caselaws?id=296745 The text clarifies that references to the High Court under the Income-tax Act constitute advisory proceedings and are to be decided on their merits; consequently, the abatement provisions of Order XXII CPC, including rule 4, do not apply to such references, and the reference does not automatically abate on the death of a party. The Court may direct procedural steps to enable determination of the question, including permitting substitution of the deceased assessee's legal representatives and directing the Registrar to bring nominated representatives before the Court. 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 The text clarifies that references to the High Court under the Income-tax Act constitute advisory proceedings and are to be decided on their merits; consequently, the abatement provisions of Order XXII CPC, including rule 4, do not apply to such references, and the reference does not automatically abate on the death of a party. The Court may direct procedural steps to enable determination of the question, including permitting substitution of the deceased assessee's legal representatives and directing the Registrar to bring nominated representatives before the Court. Case-Laws Income Tax Wed, 09 Feb 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=296745