1924 (12) TMI 2 - HC - Income Tax

Summary

The High Court of Allahabad held that the Commissioner was correct in determining that no question of law arose in the case. Section 66 of the new Act does not provide a right of appeal for persons assessed to Income Tax. The Court emphasized that it cannot entertain points of law that were not raised before the Income Tax Officer and clearly presented to the Commissioner. The application was dismissed.