https://www.taxtmi.com/caselaws?id=58520 An application for reference under section 27(1) of the Wealth-tax Act was not maintainable against an order refusing rectification under section 35. The reference provision was confined to orders passed under sections 24 or 26, and a rectification or miscellaneous order under section 35 did not fall within that scope. The analogy to section 254(2) of the Income-tax Act, 1961 was rejected because that rectification power operates within the appellate provision itself, unlike the separately located rectification power in the Wealth-tax Act. Earlier authorities were relied on to confirm that a refusal to rectify remains a section 35 order and is not referable. en-us Thu, 03 Aug 1989 00:00:00 +0530 Mon, 20 Dec 2010 13:36:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58520 An application for reference under section 27(1) of the Wealth-tax Act was not maintainable against an order refusing rectification under section 35. The reference provision was confined to orders passed under sections 24 or 26, and a rectification or miscellaneous order under section 35 did not fall within that scope. The analogy to section 254(2) of the Income-tax Act, 1961 was rejected because that rectification power operates within the appellate provision itself, unlike the separately located rectification power in the Wealth-tax Act. Earlier authorities were relied on to confirm that a refusal to rectify remains a section 35 order and is not referable. Case-Laws Income Tax Thu, 03 Aug 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58520