C.I.T vs Dhadi Sahu on 18 November, 1992
Therefore, what the Supreme Court meant while saying "when the references were initiated" was only the valid references and not the initiation of references invalidly made. If the reference was valid, then the initiation was also valid. In the present case before us, the initiation of reference was invalid as there was no valid reference. Therefore, the decision of the Supreme Court in Dhadi Sahus case [1993] 199 ITR 610, has no application in this case.