1945 (3) TMI 21

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....ting the Court to raise four questions of law mentioned in the rule. The assessees are stock-brokers. They were assessed for Samvatyear 1993 (November 15, 1936, to November 3, 1937) by the Income-tax Officer on their total estimated income and ordered to pay Rs. 16,07,622 under Section 23(4) of the Indian Income-tax Act. The amount was reduced on appeal to the Tribunal by about four lakhs. It w....

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....ench of this Court directed the Tribunal to state a case. According to the practice of our Court the questions of law were not formulated by the Court. They were left to be raised by the Tribunal. Acting upon that judgment, the Tribunal has prepared a case and submitted for the Court's opinion one question of law. The assessees are dissatisfied with that action of the Tribunal. This petitio....

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....uted that if the questions of law submitted for the Court's opinion require a further statement of facts from the referring authority, the Court has power to call for such further statement under Section 66(4) of the Indian Income-tax Act. The objection is to an attempt to obtain an order before the statement of case and the questions of law raised by the Tribunal are before the Court for disp....

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....l, if a party is aggrieved and wants to contend that certain further facts ought to be stated, or certain questions of law should be raised, he can make an application by way of notice of motion. That should be heard along with the case stated by the Tribunal for the Court's opinion. At that time the Court will consider whether the statement of case is complete for the question of law raised b....