https://www.taxtmi.com/caselaws?id=192859 An appeal to His Majesty in Council could arise only from an express statutory grant, and the High Court's refusal to require the Commissioner of Income-tax to state a case under section 66(3) was not a judgment, decree or final order within clause 31 of the Letters Patent. The jurisdiction under section 66 of the Indian Income-tax Act, 1922 was merely advisory, and the statutory appeal under section 66-A applied only to judgments delivered on a reference, not to a refusal to direct a reference. The application for leave to appeal was therefore not maintainable and was dismissed. en-us Tue, 04 Mar 1941 00:00:00 +0530 Tue, 27 Jun 2017 16:24:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192859 An appeal to His Majesty in Council could arise only from an express statutory grant, and the High Court's refusal to require the Commissioner of Income-tax to state a case under section 66(3) was not a judgment, decree or final order within clause 31 of the Letters Patent. The jurisdiction under section 66 of the Indian Income-tax Act, 1922 was merely advisory, and the statutory appeal under section 66-A applied only to judgments delivered on a reference, not to a refusal to direct a reference. The application for leave to appeal was therefore not maintainable and was dismissed. Case-Laws Income Tax Tue, 04 Mar 1941 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192859