https://www.taxtmi.com/caselaws?id=49730 A valid reference under the Income-tax Act arises only from an order made by the Appellate Tribunal in a proper appeal within the statutory appellate scheme. A recomputation made by the Income-tax Officer after giving effect to Tribunal directions was not an assessment order capable of supporting an appeal, and the Appellate Assistant Commissioner's refusal to admit the appeal could not be treated as an order under the appellate provisions. A miscellaneous application before the Tribunal was therefore not an appeal under the Act, and an order made on a supposed inherent power could not generate a question of law for reference. The reference was consequently incompetent for want of jurisdiction, and the High Court properly declined to answer it. en-us Mon, 22 Dec 1952 00:00:00 +0530 Tue, 17 Aug 2010 10:54:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49730 A valid reference under the Income-tax Act arises only from an order made by the Appellate Tribunal in a proper appeal within the statutory appellate scheme. A recomputation made by the Income-tax Officer after giving effect to Tribunal directions was not an assessment order capable of supporting an appeal, and the Appellate Assistant Commissioner's refusal to admit the appeal could not be treated as an order under the appellate provisions. A miscellaneous application before the Tribunal was therefore not an appeal under the Act, and an order made on a supposed inherent power could not generate a question of law for reference. The reference was consequently incompetent for want of jurisdiction, and the High Court properly declined to answer it. Case-Laws Income Tax Mon, 22 Dec 1952 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49730