1964 (6) TMI 57

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Murthy for G. R. Ethirajulu Naidu JUDGMENT K. S. Hegde, J. These petitions are connected petitions and they raise a common question of law. There is a common petitioner in these cases. The petitioner prays that this court may be pleased to issue a writ of certiorari or any other appropriate writ or direction, quashing the order made by the respondent on April 25, 1962, under section 33A o....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....lications with the following observations: "I have called for the records and perused them. These petitions are incompetent, since the assessee has agitated the same matter in appeal before the Tribunal. Hence the petitions are rejected." The Commissioner has evidently taken the view that the assessee's case falls under clause (c) of the proviso to sub-section (2) of section 33A. T....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....-matter of an effective appeal. It was further held therein that if an appeal to the Appellate Tribunal under section 33 is not admitted and is disposed of on the ground that it was filed after the prescribed time the order cannot be said to be the subject of an appeal. This decision was rendered on July 15, 1948. This decision has held the field ever since. Our attention has not been drawn to any....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r the meaning of the expression "the order has been made the subject of an appeal to the Appellate Tribunal". Hence, those decisions do not bear on the point under consideration. We must remember that in this case we are dealing with an All India statute. In interpreting All India statutes, particularly fiscal statutes, uniformity of construction by the various High Courts is eminently desirable. ....