https://www.taxtmi.com/caselaws?id=39604 An application under section 256(2) of the Income-tax Act before the High Court was treated as a proceeding in a civil court, not merely a continuation of income-tax or tribunal proceedings. Because section 141 CPC extends civil-suit procedure to other civil-court proceedings so far as applicable, Order 33 CPC could be invoked. The analysis states that Order 33 is procedural, as it only defers court-fee payment to assist a poor litigant and does not create a substantive right. On that basis, a pauper petition under section 256(2) was held maintainable and the preliminary objection was rejected. en-us Fri, 08 Dec 1972 00:00:00 +0530 Mon, 19 Apr 2010 11:03:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39604 An application under section 256(2) of the Income-tax Act before the High Court was treated as a proceeding in a civil court, not merely a continuation of income-tax or tribunal proceedings. Because section 141 CPC extends civil-suit procedure to other civil-court proceedings so far as applicable, Order 33 CPC could be invoked. The analysis states that Order 33 is procedural, as it only defers court-fee payment to assist a poor litigant and does not create a substantive right. On that basis, a pauper petition under section 256(2) was held maintainable and the preliminary objection was rejected. Case-Laws Income Tax Fri, 08 Dec 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39604