https://www.taxtmi.com/caselaws?id=49485 Special leave under Article 136 was not available where the appellant had pursued the statutory reference mechanism under section 66 of the Income-tax Act, 1922 but did not challenge the later orders refusing a reference and rejecting the section 66(2) application. The article notes that, in connected appeals decided the same day, the same question was answered against the appellant, and that view controlled the result here. On that basis, the Supreme Court held that special leave could not be sustained against the Tribunal's order in these circumstances, and the appellant was not entitled to invoke Article 136. en-us Mon, 24 Apr 1961 00:00:00 +0530 Fri, 29 Aug 2014 19:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49485 Special leave under Article 136 was not available where the appellant had pursued the statutory reference mechanism under section 66 of the Income-tax Act, 1922 but did not challenge the later orders refusing a reference and rejecting the section 66(2) application. The article notes that, in connected appeals decided the same day, the same question was answered against the appellant, and that view controlled the result here. On that basis, the Supreme Court held that special leave could not be sustained against the Tribunal's order in these circumstances, and the appellant was not entitled to invoke Article 136. Case-Laws Income Tax Mon, 24 Apr 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49485