https://www.taxtmi.com/caselaws?id=39801 A single reference application is maintainable against a common judgment disposing of consolidated income-tax appeals arising from the same assessment year and controversy. The determinative factor is the single adjudication on common subject matter, rather than separate appeal numbers. Misdescription of respondents is a curable formal defect and should not render a proceeding void. Although later reference applications were time-barred, the writ petition was filed within a reasonable period and was not defeated by delay or laches. The Tribunal's refusal to entertain the timely reference application was unsustainable, and relief under constitutional jurisdiction was granted. en-us Wed, 08 Jan 1975 00:00:00 +0530 Tue, 20 Apr 2010 13:21:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39801 A single reference application is maintainable against a common judgment disposing of consolidated income-tax appeals arising from the same assessment year and controversy. The determinative factor is the single adjudication on common subject matter, rather than separate appeal numbers. Misdescription of respondents is a curable formal defect and should not render a proceeding void. Although later reference applications were time-barred, the writ petition was filed within a reasonable period and was not defeated by delay or laches. The Tribunal's refusal to entertain the timely reference application was unsustainable, and relief under constitutional jurisdiction was granted. Case-Laws Income Tax Wed, 08 Jan 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39801