1953 (9) TMI 18

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... of the Tribunal's order in I. T. No. 4028 of 1948-49, dated 3rd January, 1951. Inasmuch as a question of law does arise out of the aforesaid order, we hereby draw up a statement of the case, agreed to by both parties, and refer it to the High Court of Judicature at Madras, under Section 66(1) of the Indian Income-tax Act which the Income-tax Officer had to complete one stage of the proceeding....