https://www.taxtmi.com/caselaws?id=177991 Section 66(1) of the Income-tax Act, 1922 was construed by reference to the statutory definition of "assessee" in section 2(2), which covers not only a person liable to pay tax but also a person against whom proceedings have been taken. On that basis, the right to seek a reference of a question of law was not confined to the party who had appealed to the Tribunal. A person whose tax liability was affected by the Tribunal's order was an aggrieved assessee and could invoke section 66(1) even if not the appellant before the Tribunal. The application for reference by the affected assessee was therefore competent. en-us Fri, 09 Mar 1956 00:00:00 +0530 Mon, 25 Jan 2016 12:52:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=177991 Section 66(1) of the Income-tax Act, 1922 was construed by reference to the statutory definition of "assessee" in section 2(2), which covers not only a person liable to pay tax but also a person against whom proceedings have been taken. On that basis, the right to seek a reference of a question of law was not confined to the party who had appealed to the Tribunal. A person whose tax liability was affected by the Tribunal's order was an aggrieved assessee and could invoke section 66(1) even if not the appellant before the Tribunal. The application for reference by the affected assessee was therefore competent. Case-Laws Income Tax Fri, 09 Mar 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177991