1952 (6) TMI 23

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....pondent ORDER Harnam Singh, J.-This order disposes of Income-tax Cases Nos. 18 to 22 of 1951. By 66-Reference Applications Nos. 1141 to 1145 of 1950-51, the Punjab Distilling Industries Ltd., Khasa, hereinafter referred to as the assessee, applied to the Income-tax Appellate Tribunal under Section 66 of the Indian Income-tax Act, 1922, hereinafter referred to as the Act, requiring the App....

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.... cases no question of law arose. In these circumstances the assessee applies under Section 66(2) of the Act for directions to the Tribunal to state the case in each case and to refer it for decision to the High Court. In the applications made in this Court it is said that in addition to the two questions set out above questions of law specified hereunder also arise from the orders of the Tribun....

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.... Grover urges that as at the time of hearing of the Reference Applications the Tribunal was asked to make the reference on questions Nos. 3 and 4 set out above, the assessee can maintain applications under Section 66(2) of the Act for statement of the cases inter alia on questions Nos. 3 and 4. I do not accept the view so presented for the reasons appearing hereunder. Rule 12 of the Appellate T....

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....ct. That being so, the Tribunal was right in not allowing the assessee to urge or be heard in support of questions Nos. 3 and 4. That being the law, the assessee cannot be permitted to urge in this Court the questions of law, if any, contained in questions Nos. 3 and 4. Mr. Sarv Mittar Sikri then argues that question No. 2 which was before the Tribunal and is before this Court does not arise fr....