1927 (12) TMI 9

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..... ncome Tax Act 1922, for an order directing the Commissioner of Income Tax to state a case for the opinion of the Court. The application made to the Commissioner of Income Tax appears to have raised in a somewhat complicated and contentious form various questions which apparently include allegations of fact which the Commissioner of Income Tax disputes and which overlap to some extent; but the real .....

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..... uld enable the Court to decide the question referred to it. It is quite true; that the Commissioner of Income tax is required also to give his opinion. He is not merely required to state the questions of law and give his opinion; he is required above all things to state the facts upon which the questions of law must be decided. I trust, therefore, that when this matter comes before the Court again .....

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