COMMISSIONER OF INCOME TAX CALCUTTA Vs. BIJU PATNAIK

JUDGEMENT

(1.) Whether, question of law referable to the High Court, arises out of the order of the Appellate Income-tax Tribunal in this case, is, the question that arises in these appeals by special leave from the decision of the Orissa High Court (ILR (1974) Cut 374). Several questions of law were sought for from the Tribunal to be referred out of the decision of the Tribunal under section 256(1) of Income Tax Act, 1961 (hereinafter called the 'Act'). The Tribunal refused to refer these questions. An application was made under section 256(2) of the Act asking for reference on those questions from the High Court. The High Court rejected the applications and refused to call for a statement of case on those questions. This appeal by special leave is from the said decision of the High Court.

(2.) It is not necessary to refer to all the questions that were pressed before the High Court because all these questions were not pressed before this Court.

(3.) The following questions were, however, canvassed before this Court: