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TMI Blog1952 (6) TMI 23X X X X Extracts X X X X X X X X Extracts X X X X ..... 22 of 1951. By 66-Reference Applications Nos. 1141 to 1145 of 1950-51, the Punjab Distilling Industries Ltd., Khasa, hereinafter referred to as the assessee, applied to the Income-tax Appellate Tribunal under Section 66 of the Indian Income-tax Act, 1922, hereinafter referred to as the Act, requiring the Appellate Tribunal to state and to refer the cases to the High Court on two questions of l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6(2) of the Act for directions to the Tribunal to state the case in each case and to refer it for decision to the High Court. In the applications made in this Court it is said that in addition to the two questions set out above questions of law specified hereunder also arise from the orders of the Tribunal:- (3)Whether, on the facts of the case, the sum of ₹ 66,250 represents in law sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o make the reference on questions Nos. 3 and 4 set out above, the assessee can maintain applications under Section 66(2) of the Act for statement of the cases inter alia on questions Nos. 3 and 4. I do not accept the view so presented for the reasons appearing hereunder. Rule 12 of the Appellate Tribunal Rules, 1946, reads :- The appellant shall not, except by leave of the Tribunal, urge o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... estions Nos. 3 and 4. That being the law, the assessee cannot be permitted to urge in this Court the questions of law, if any, contained in questions Nos. 3 and 4. Mr. Sarv Mittar Sikri then argues that question No. 2 which was before the Tribunal and is before this Court does not arise from the orders passed by the Tribunal in the five cases. On a perusal of the orders passed by the Tribunal I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 10 of the Act. In my opinion the judgment of the House of Lords in Nethersole' s case (supra) governs the case. For the foregoing reasons, I am not satisfied with the correctness of the decision of the Tribunal so far as question No. 1 is concerned. That being so, I would require the Tribunal to state the case in the several matters and refer for decision to this Court question No. 1 se ..... X X X X Extracts X X X X X X X X Extracts X X X X
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