https://www.taxtmi.com/caselaws?id=182729 The right of appeal from a High Court judgment on a reference under the Indian Income Tax Act, 1922 was confined to cases certified as fit for appeal under Section 109(c) of the Code of Civil Procedure; it did not extend to cases within Section 110, because Section 66A(2) used the same limiting language and Section 66A(3) did not widen the class of appealable cases. Section 66A also did not operate retrospectively to create a statutory appeal from High Court orders made before its commencement, as the provision contained no express words or necessary intendment and was framed for operation after coming into force. The petitions therefore failed for want of a statutory right of appeal. en-us Tue, 26 Jul 1927 00:00:00 +0530 Wed, 18 May 2016 16:51:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=182729 The right of appeal from a High Court judgment on a reference under the Indian Income Tax Act, 1922 was confined to cases certified as fit for appeal under Section 109(c) of the Code of Civil Procedure; it did not extend to cases within Section 110, because Section 66A(2) used the same limiting language and Section 66A(3) did not widen the class of appealable cases. Section 66A also did not operate retrospectively to create a statutory appeal from High Court orders made before its commencement, as the provision contained no express words or necessary intendment and was framed for operation after coming into force. The petitions therefore failed for want of a statutory right of appeal. Case-Laws Income Tax Tue, 26 Jul 1927 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182729