9911796707
TMI Blog1950 (1) TMI 20X X X X Extracts X X X X X X X X Extracts X X X X ..... s thereupon filed an application in the Original Side under Section 45, Specific Relief Act, for a writ of Mandamus requiring the Income Tax Appellate Tribunal to refer also the other questions of law raised by the appellants before the tribunal. Yahya Ali J. held that Section 45, Specific Relief Act, had no application; because the appellants had an appropriate remedy under the Income Tax Act. 2. It is not denied in this Court that if a remedy is open to the appellants under Section 66, Income Tax Act, an application under Section 45, Specific Relief Act, would not lie. So the short point argued here is whether under Section 66 (2), Income Tax Act, the High Court can require the Appellate Tribunal to state the case further and refer to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... herefore refers to the question of law and question raised, it means also the questions of law and the questions raised. Where Section 66 (2), Income Tax Act, refers to the refusal of the tribunal to state a case on the ground that no question of law arises, it would seem reasonable to conclude that the Legislature had in mind he finding that no question of law arose on the point on which the assessee or the Commissioner had asked the tribunal to refer and not to have reference only to a case where a single question of law is raised and not referred. 4. This particular question seems not to have been raised and decided in any previous case to which our attention has been drawn; but there must have been innumerable cases in which a number ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal for the Court's opinion. At that time the Court will consider whether the statement of case is complete for the question of law raised by the Tribunal. The Court can also consider whether on the case stated by the Tribunal the proper question is raised or not. That is the proper time for an aggrieved party to bring to the notice of the Court that certain further and other facts are necessary to be stated or certain further or other questions of law arise and should be brought for decision by the Court. There are certain objections to the adoption of the course suggested by the learned Judges that the objections of the assessee should be raised only at that stage; for Section 66 (2) which is the only provision for the raisi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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