1923 (5) TMI 2

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.... Government Advocate ORDER Moti Sagar, J. 1. This is an application under Section 66 (3) of the Indian Income-tax Act (XI of 1922), and the prayer made in this application is that the Commissioner be required to draw up a statement of the petitioners' case and to refer it to the High Court for decision. It appears that the petitioners, who are a firm of merchants carrying on business ....

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....he application himself. I think that this contention is well-founded and must prevail. Under Clause (1) of Section 66 if, in the course of any assessment under the Act, a question of law arises, the Commissioner may, either on his own motion or on reference from any Income-tax authority subordinate to him, draw up a statement of the case and refer it with his own opinion thereon to the High Court.....

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.... the application. He, however, raises a preliminiary objection that this court has no jurisdiction to deal with this matter, inasmuch as the Commissioner has not passed any orders in this case and has not refused to state the case on the ground that there is no question of law involved therein. His contention is that the jurisdiction of the High Court to take action in such matters comes into exis....

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....missioner to make a reference to the High Court. The Commissioner on arbitrary grounds refuses to make the reference, but does not say in his order that the application has been refused because there is no question of law involved therein. According to the argument of the learned Government Advocate, it would be impossible under such circumstances for an assessee to make an application in this cou....