1934 (3) TMI 33

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....oner of Income Tax to submit a question of law for the decision of this Court under Sub-section (3) of Section 66 of the Indian Income Tax Act. The parties in this case have not followed the correct procedure under Sub-section (2) of Section 66. That section empowers the assessee to require the Commissioner to refer to the High Court any question of law arising out of the order of the Assistant Co....

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....t desire to raise, and in the petition to this Court no attempt is made to formulate the question which it is desired we should direct the Commissioner to raise. The petition is framed on the basis of a petition of appeal alleging that the Commissioner has committed various errors of law. It is, I think, clearly open to this Court on an application under Sub-section (3) of Section 66 to direct the....

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....fficer, the income, profits and gains cannot properly be deduced therefrom, the computation shall be made upon such basis and in such manner as the Income Tax Officer may determine. It is, in our opinion, clear from the order of the Income Tax Officer, and the order of the Assistant Commissioner on appeal, that both those Officers were of opinion that no regular method of accounting had been emplo....