https://www.taxtmi.com/caselaws?id=39801 Where five connected income-tax appeals were consolidated and decided by a common judgment on the same controversy, a single reference application was competent because the controlling factor was the common adjudication, not the separate appeal numbers. The objection that separate reference applications were required therefore failed. A misdescription of respondents was treated as a curable formal defect and did not justify rejection of the proceeding. The article also notes that although later reference applications were time-barred, no inordinate delay or laches was shown to defeat constitutional relief where the writ petition had been filed within a reasonable time. The challenge to refusal to entertain the department's reference application was therefore unsustainable. 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 Where five connected income-tax appeals were consolidated and decided by a common judgment on the same controversy, a single reference application was competent because the controlling factor was the common adjudication, not the separate appeal numbers. The objection that separate reference applications were required therefore failed. A misdescription of respondents was treated as a curable formal defect and did not justify rejection of the proceeding. The article also notes that although later reference applications were time-barred, no inordinate delay or laches was shown to defeat constitutional relief where the writ petition had been filed within a reasonable time. The challenge to refusal to entertain the department's reference application was therefore unsustainable. Case-Laws Income Tax Wed, 08 Jan 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39801