https://www.taxtmi.com/caselaws?id=36897 Territorial jurisdiction under the Income-tax Act to answer a reference depends on the assessing and appellate proceedings to which the matter is properly referable, not on the Bench of the Tribunal that heard the appeal. A reference arising from assessment and appellate orders passed in Jaipur could not be entertained by the Delhi High Court; the proper forum was the Rajasthan High Court. A valid reference also presupposes a competent appeal and a lawful Tribunal order. Appeals filed in the names of companies that had ceased to exist after amalgamation were non est, so no valid reference could arise from them and waiver or delay could not cure the defect. en-us Mon, 10 Dec 1979 00:00:00 +0530 Thu, 25 Mar 2010 12:24:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36897 Territorial jurisdiction under the Income-tax Act to answer a reference depends on the assessing and appellate proceedings to which the matter is properly referable, not on the Bench of the Tribunal that heard the appeal. A reference arising from assessment and appellate orders passed in Jaipur could not be entertained by the Delhi High Court; the proper forum was the Rajasthan High Court. A valid reference also presupposes a competent appeal and a lawful Tribunal order. Appeals filed in the names of companies that had ceased to exist after amalgamation were non est, so no valid reference could arise from them and waiver or delay could not cure the defect. Case-Laws Income Tax Mon, 10 Dec 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36897