https://www.taxtmi.com/caselaws?id=175587 A statutory appeal to His Majesty in Council under section 66A was confined to cases certified by the High Court as fit for appeal, and the provision was not read as extending to all cases otherwise appealable under the Code. The provision was also not treated as retrospective, because it would unsettle the finality of orders already final when it came into force, and no clear legislative intention supported that result. On that basis, no statutory right of appeal was available against the pre-Act orders, and the petitions were not maintainable. en-us Wed, 27 Jul 1927 00:00:00 +0530 Fri, 27 Nov 2015 12:56:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=175587 A statutory appeal to His Majesty in Council under section 66A was confined to cases certified by the High Court as fit for appeal, and the provision was not read as extending to all cases otherwise appealable under the Code. The provision was also not treated as retrospective, because it would unsettle the finality of orders already final when it came into force, and no clear legislative intention supported that result. On that basis, no statutory right of appeal was available against the pre-Act orders, and the petitions were not maintainable. Case-Laws Income Tax Wed, 27 Jul 1927 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=175587