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TMI Blog1964 (6) TMI 57X X X X Extracts X X X X X X X X Extracts X X X X ..... du JUDGMENT K. S. Hegde, J. These petitions are connected petitions and they raise a common question of law. There is a common petitioner in these cases. The petitioner prays that this court may be pleased to issue a writ of certiorari or any other appropriate writ or direction, quashing the order made by the respondent on April 25, 1962, under section 33A of the Indian Income-tax Act, 1922 (th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns: "I have called for the records and perused them. These petitions are incompetent, since the assessee has agitated the same matter in appeal before the Tribunal. Hence the petitions are rejected." The Commissioner has evidently taken the view that the assessee's case falls under clause (c) of the proviso to sub-section (2) of section 33A. The question for decision is whether th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal. It was further held therein that if an appeal to the Appellate Tribunal under section 33 is not admitted and is disposed of on the ground that it was filed after the prescribed time the order cannot be said to be the subject of an appeal. This decision was rendered on July 15, 1948. This decision has held the field ever since. Our attention has not been drawn to any decision of any High Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssion "the order has been made the subject of an appeal to the Appellate Tribunal". Hence, those decisions do not bear on the point under consideration. We must remember that in this case we are dealing with an All India statute. In interpreting All India statutes, particularly fiscal statutes, uniformity of construction by the various High Courts is eminently desirable. A judicial inter ..... X X X X Extracts X X X X X X X X Extracts X X X X
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