Application under Section 66(3) Dismissed for Lack of Legal Question

The Appellate Tribunal ITAT Nagpur dismissed the application under Section 66(3) of the Indian Income-tax Act. The Commissioner's decision not to state a case was upheld due to the absence of a legal question. The Income-tax Officer's actions under Section 13 were deemed appropriate, and the computation was reviewed. The application was rejected, with costs set at Rs. 100.

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The application under Section 66(3) of the Indian Income-tax Act was dismissed by the Appellate Tribunal ITAT Nagpur. The Commissioner's refusal to state a case was upheld as no question of law arose. The Income-tax Officer properly proceeded under Section 13, and the computation was scrutinized. The application was dismissed with costs fixed at Rs. 100.

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