https://www.taxtmi.com/caselaws?id=290963 Whether the Commissioner was obliged under Section 66(3) to state a case on two specified legal questions was considered; the court concluded that the only properly arising question from the Assistant Commissioner's appellate order concerned whether evidence supported that order, and that the assessee's complaints either did not arise in the appellate proceedings or were not referable under the statutory appeal-and-reference scheme. Consequently the application under Section 66(3) was found misconceived and dismissed, and the Commissioner was not required to state a case on the two proposed questions. en-us Wed, 17 Dec 1930 00:00:00 +0530 Fri, 23 Oct 2020 13:17:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=290963 Whether the Commissioner was obliged under Section 66(3) to state a case on two specified legal questions was considered; the court concluded that the only properly arising question from the Assistant Commissioner's appellate order concerned whether evidence supported that order, and that the assessee's complaints either did not arise in the appellate proceedings or were not referable under the statutory appeal-and-reference scheme. Consequently the application under Section 66(3) was found misconceived and dismissed, and the Commissioner was not required to state a case on the two proposed questions. Case-Laws Income Tax Wed, 17 Dec 1930 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=290963