https://www.taxtmi.com/caselaws?id=39576 Order 22 CPC does not govern income-tax references under section 66 of the Indian Income-tax Act, 1922, so the death of the assessee did not abate the consolidated reference or render it incompetent; substitution of the legal representatives was therefore maintainable. The court also held that its original-side rules empowered it to enlarge the time for filing paper books where justice required, and it exercised that power despite the department's delay. The application succeeded, the reference proceedings continued with substitution, and the filing time was extended on terms imposed by the court. en-us Tue, 09 May 1972 00:00:00 +0530 Mon, 19 Apr 2010 09:59:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39576 Order 22 CPC does not govern income-tax references under section 66 of the Indian Income-tax Act, 1922, so the death of the assessee did not abate the consolidated reference or render it incompetent; substitution of the legal representatives was therefore maintainable. The court also held that its original-side rules empowered it to enlarge the time for filing paper books where justice required, and it exercised that power despite the department's delay. The application succeeded, the reference proceedings continued with substitution, and the filing time was extended on terms imposed by the court. Case-Laws Income Tax Tue, 09 May 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39576