1985 (12) TMI 52

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d by PUTTASWAMY J.-As the questions that arise for determination in these cases are common, we propose to dispose of them by a common order. In these petitions made under section 261 of the Income-tax Act, 1961, (" the Act"), the petitioner, who was the appellant in Income-tax Appeals Nos. 18, 19, 20 and 17 of 1976, has sought for certificates of fitness to appeal to the Supreme Court of Ind....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....of section 261 of the Act does not comprehend an order made on an appeal under Chapter XX-A of the Act. Section 261 of the Act, on the construction of which the question turns, reads thus : " An appeal shall lie to the Supreme Court from any judgment of High Court delivered on a reference made under section 256 in any case in which the High Court certifies to be a fit one for appeal to the S....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the situation. On this view, the objection raised by the office is correct and has to be upheld. We have, therefore, no choice except to dismiss these petitions as not maintainable. But at this stage, Sriyuths Srinivasan and Sarangan, relying on the observations of the Full Bench in Keshava S. Jamkhandi v. Ramachandra S.Jamkhandi [1980] 2 Kar. L. J. 432; AIR 1981 Kar 97, make oral applications ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ons made before this court under section 261 of the Act in proceedings arising under Chapter XX-A of the Act and thus there was no occasion for the Supreme Court or this court to express its opinion. We are of the view that on the facts and circumstances of these cases, it is proper to entertain the present oral applications made before us and deal with them on merits. We accordingly proceed to de....