https://www.taxtmi.com/caselaws?id=61402 A reference under s. 256(1) was held not maintainable where the Tribunal's order in M.P. No. 37 of 1986 merely recalled its earlier order under the rectification/recall power and did not decide the substantive issues on merits. The Tribunal found that the questions proposed by the Revenue did not arise out of that recall order, because the order only gave effect to the Revenue's own rectification request and did not contain an adjudication capable of reference to the High Court. The reference application was therefore rendered infructuous and no statement of case was directed to be drawn up. en-us Thu, 15 Oct 1987 00:00:00 +0530 Wed, 12 Jan 2011 15:15:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=61402 A reference under s. 256(1) was held not maintainable where the Tribunal's order in M.P. No. 37 of 1986 merely recalled its earlier order under the rectification/recall power and did not decide the substantive issues on merits. The Tribunal found that the questions proposed by the Revenue did not arise out of that recall order, because the order only gave effect to the Revenue's own rectification request and did not contain an adjudication capable of reference to the High Court. The reference application was therefore rendered infructuous and no statement of case was directed to be drawn up. Case-Laws Income Tax Thu, 15 Oct 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=61402