https://www.taxtmi.com/caselaws?id=292538 The expression "judgment" in Clause 39 of the Letters Patent was construed more broadly than in the Civil Procedure Code and was treated as referring to the Court's own decision. On that basis, a High Court order on a reference under Section 51 of the Indian Income Tax Act, heard by a Bench of two Judges on the Appellate Side, was held to fall within the class of judgments capable of supporting an appeal. As the sum in dispute exceeded the relevant monetary threshold, leave to appeal to the Privy Council was granted. en-us Mon, 22 Aug 1921 00:00:00 +0530 Wed, 30 Dec 2020 11:29:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=292538 The expression "judgment" in Clause 39 of the Letters Patent was construed more broadly than in the Civil Procedure Code and was treated as referring to the Court's own decision. On that basis, a High Court order on a reference under Section 51 of the Indian Income Tax Act, heard by a Bench of two Judges on the Appellate Side, was held to fall within the class of judgments capable of supporting an appeal. As the sum in dispute exceeded the relevant monetary threshold, leave to appeal to the Privy Council was granted. Case-Laws Income Tax Mon, 22 Aug 1921 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=292538