https://www.taxtmi.com/caselaws?id=49602 Appeals under article 136 challenging a Tribunal's refusal to state a case under section 66(1) of the Income-tax Act, 1922 were held not maintainable where the appellants had not pursued the statutory challenge to the High Court's unappealed order under section 66(2). The Court noted that the High Court had already decided that no question of law arose, and entertaining the appeals would either affirm or unsettle that subsisting decision, contrary to the normal statutory procedure and judicial comity. The Court therefore declined to examine the merits and dismissed the appeals. en-us Fri, 01 May 1959 00:00:00 +0530 Fri, 05 Sep 2014 14:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49602 Appeals under article 136 challenging a Tribunal's refusal to state a case under section 66(1) of the Income-tax Act, 1922 were held not maintainable where the appellants had not pursued the statutory challenge to the High Court's unappealed order under section 66(2). The Court noted that the High Court had already decided that no question of law arose, and entertaining the appeals would either affirm or unsettle that subsisting decision, contrary to the normal statutory procedure and judicial comity. The Court therefore declined to examine the merits and dismissed the appeals. Case-Laws Income Tax Fri, 01 May 1959 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49602