https://www.taxtmi.com/caselaws?id=49602 Whether a special leave petition could be entertained against the Tribunal's refusal to state a case where the High Court, on the statutory remedy under section 66(2), had already considered and refused the applicants' plea; the Court held that permitting SLP would circumvent the statutory appellate route, risk conflicting decisions and undermine judicial comity, and therefore declined to adjudicate the merits, dismissing the appeals against the Tribunal's refusal insofar as they sought to bypass the unappealed High Court decision. 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 Whether a special leave petition could be entertained against the Tribunal's refusal to state a case where the High Court, on the statutory remedy under section 66(2), had already considered and refused the applicants' plea; the Court held that permitting SLP would circumvent the statutory appellate route, risk conflicting decisions and undermine judicial comity, and therefore declined to adjudicate the merits, dismissing the appeals against the Tribunal's refusal insofar as they sought to bypass the unappealed High Court decision. Case-Laws Income Tax Fri, 01 May 1959 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49602