COMMISSIONER OF INCOME TAX Vs. VELLINGIRI GOUNDER

JUDGEMENT

(1.) UNDER Section 66(1), Indian Income-tax Act the Appellate Tribunal referred to this Court for decision the following question:

(2.) WHEN this reference came before this Court on an earlier occasion the matter was adjourned till the appeal was disposed of by the Appellate Assistant Commissioner. The Appellate Assistant Commissioner again expressed the opinion that the order made by the Income-tax Officer was within the purview of Section 35 of the Act but the order was not justified on merits. This reference was also kept pending as an appeal against a decision of this Court in a similar matter was pending decision before the Supreme Court. It has been now finally settled by the Supreme Court in -- 'Commr. of Income-tax, Madras v. Aruna-chalam Chettiar', (A), that if the order of the Appellate Tribunal was not one within Section 33(4) of the Act a reference under Section 66(1) was incompetent. From a perusal of the decision of the Supreme Court it is clear that no appeal lies against an order made under Section 35 of the Act to the Appellate Assistant Commissioner as it would not fall within the purview of Section 30 of the Act, and further there will be no appeal against the order of the appellate Assistant Commissioner to the tribunal. In view of the decision of the Supreme Court we think that the reference under Section 66(1) of the Act was incompetent and therefore we must refuse to answer the reference. The application is dismissed. No costs.