https://www.taxtmi.com/caselaws?id=61245 The Tribunal treated section 80J(6A) as directory and section 139(9) as procedural because it formed part of the assessment process. On that basis, a reference could not be framed on a proposed question that did not arise from the Tribunal's actual conclusions and did not challenge the finding on the procedural character of section 139(9). The reference application therefore sought an answer not borne out by the order under challenge, and was rightly rejected as not fit for reference. en-us Fri, 27 May 1983 00:00:00 +0530 Tue, 11 Jan 2011 14:30:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=61245 The Tribunal treated section 80J(6A) as directory and section 139(9) as procedural because it formed part of the assessment process. On that basis, a reference could not be framed on a proposed question that did not arise from the Tribunal's actual conclusions and did not challenge the finding on the procedural character of section 139(9). The reference application therefore sought an answer not borne out by the order under challenge, and was rightly rejected as not fit for reference. Case-Laws Income Tax Fri, 27 May 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=61245