9911796707
TMI Blog1947 (4) TMI 16X X X X Extracts X X X X X X X X Extracts X X X X ..... e Indian Income-tax Act praying that this Court should direct the Income-tax Appellate Tribunal to refer the following questions to this Court for decision:- (1)Where it was found that for the assessment year 1942-43 the business of A. Gopalaswami Chetty Co., was the sole business of A. Gopalaswami Chetty, had the Income-tax Officer jurisdiction to give an inconsistent and different finding ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f fact, namely, whether the business of A. Gopalaswami Chetty Co., also belonged to the appellant firm or was it an independent concern belonging to one of the partners, Gopalaswami Chetty, and that the questions now sought to be raised before the High Court were not raised before it at the hearing of the appeal. The Tribunal therefore took the view that these questions did not arise from its or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... up a statement of the case and refer it to the High Court. It will be seen that the question of law which the Appellate Tribunal can be required to refer to the High Court under this provision is a question of law arising out of such order, i.e., the order of the Appellate Tribunal passed on appeal. Mr. Radhakrishnayya for the petitioner contends that a question, though not raised before th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n has any application here. The question considered by the learned Judges in that case relates to the formulation of questions of law for purposes of reference to the High Court under Section 66 of the Act. It was held that under that section the assessee is not required to formulate precise questions of law but has merely to require the Commissioner to refer to the High Court any question of law ..... X X X X Extracts X X X X X X X X Extracts X X X X
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