VITTALDAS MOONJI Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) This is a petition under S.66 (2) of the Indian Income Tax Act, 1922, for requiring the Income Tax Appellate Tribunal: (Madras Bench) to state a case and refer the same to this court. The assessment year concerned is 1950-51 (accounting period: year ending 31-3-1950) and the questions of law which according to the petitioner arise out of the order of the Appellate Tribunal in L T. A. No. 582 of 1955-56 are:

(2.) The second question was not specified in the petitioner's application to the Appellate Tribunal under S.66 (1) of the Indian Income Tax Act, 1922, and does not therefore arise for consideration. As stated in (1953) 24 L T. R.207:

(3.) We are satisfied that 'the first of the two questions however, does arise and that we should require the Income Tax Appellate Tribunal (Madras Bench) to state the case and to refer it under S.66 (2) of the Indian income tax Act, 1922. Order accordingly.