KRISHNA MINING COMPANY Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THIS application by the petitioner, under Section 66(2) of the Indian Income-tax Act (11 of 1922), (hereinafter called " the Act"), is to require the Income-tax Appellate Tribunal, Hyderabad Beanch, to state a case for our opinion on the following question :

(2.) A preliminary objection was raised by Sri P. Ramarao, the learned standing counsel for the income-tax department, for the maintainability of this application on the ground that no reference application under Section 66 was filed by the petitioner before the Tribunal.

(3.) THE short question that falls for decision is whether, on the facts and in the circumstances, the assessee's application requiring the Tribunal to state a case for the opinion of this court on the question not raised before it under Section 66(1) of the Act, is or is not maintainable.