https://www.taxtmi.com/caselaws?id=39613 A reference under section 256 of the Income-tax Act is heard by the High Court in its advisory jurisdiction, not as a suit or appeal. Because Order XXII of the Code of Civil Procedure applies to suits and appeals, and the Income-tax Act does not extend that order to such references, death of the assessee without substitution of legal representatives does not create abatement. The limitation rule in Article 120 of the Limitation Act, which governs substitution in suits and appeals, was also treated as inapplicable. The legal representative was therefore liable to be substituted, and the non-substitution objection failed. en-us Thu, 20 Feb 1975 00:00:00 +0530 Mon, 19 Apr 2010 11:35:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39613 A reference under section 256 of the Income-tax Act is heard by the High Court in its advisory jurisdiction, not as a suit or appeal. Because Order XXII of the Code of Civil Procedure applies to suits and appeals, and the Income-tax Act does not extend that order to such references, death of the assessee without substitution of legal representatives does not create abatement. The limitation rule in Article 120 of the Limitation Act, which governs substitution in suits and appeals, was also treated as inapplicable. The legal representative was therefore liable to be substituted, and the non-substitution objection failed. Case-Laws Income Tax Thu, 20 Feb 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39613