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    <title>1966 (1) TMI 89 - Supreme Court</title>
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    <description>The Supreme Court held that the High Court&#039;s summary dismissal of a petition challenging the Commissioner&#039;s jurisdiction in a debt determination case constituted a final order in a civil proceeding. The High Court&#039;s refusal to grant a certificate for appeal under Article 133(1)(a) and (b) was erroneous as the dispute exceeded Rs. 20,000. The Supreme Court set aside the High Court&#039;s order, remanding the case for further proceedings, with costs to be borne by the first respondent.</description>
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    <pubDate>Thu, 06 Jan 1966 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=199889</link>
      <description>The Supreme Court held that the High Court&#039;s summary dismissal of a petition challenging the Commissioner&#039;s jurisdiction in a debt determination case constituted a final order in a civil proceeding. The High Court&#039;s refusal to grant a certificate for appeal under Article 133(1)(a) and (b) was erroneous as the dispute exceeded Rs. 20,000. The Supreme Court set aside the High Court&#039;s order, remanding the case for further proceedings, with costs to be borne by the first respondent.</description>
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      <pubDate>Thu, 06 Jan 1966 00:00:00 +0530</pubDate>
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