https://www.taxtmi.com/caselaws?id=26943 The High Court dismissed the application for reference, holding that the Tribunal's consideration of a Supreme Court decision, not cited by the parties, did not violate natural justice or procedural rules. The Court found the Tribunal's procedure lawful, stating that relevant Supreme Court decisions could be considered even if not cited by the parties. It was determined that no question of law necessitating reference arose from the Tribunal's order, leading to the dismissal of the reference application without costs. en-us Thu, 08 Aug 1985 00:00:00 +0530 Tue, 09 Feb 2010 15:29:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26943 The High Court dismissed the application for reference, holding that the Tribunal's consideration of a Supreme Court decision, not cited by the parties, did not violate natural justice or procedural rules. The Court found the Tribunal's procedure lawful, stating that relevant Supreme Court decisions could be considered even if not cited by the parties. It was determined that no question of law necessitating reference arose from the Tribunal's order, leading to the dismissal of the reference application without costs. Case-Laws Income Tax Thu, 08 Aug 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26943