9911796707
TMI Blog1937 (8) TMI 16X X X X Extracts X X X X X X X X Extracts X X X X ..... lined to revise (vide his order dated 12-12-34). Thereafter the applicant applied to the Commissioner of Income Tax, under Sec. 66(2) accompanied by a fee of ₹ 100 requiring him to refer to the High Court the question of law arising out of the aforesaid order but the Commissioner of Income Tax refused to state the case by order dated 13-2-35. The applicant feeling himself aggrieved by this decision of the Commissioner of Income Tax has preferred this application for issue of a writ of mandamus against the Commissioner of Income Tax. 3. A preliminary objection was raised at the hearing that this application is not tenable. It is contended that under the new amendment of Sec. 66 of the Income Tax Act, no reference lies against an order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is application is tenable and that the writ should be issued against the Commissioner of Income tax. The argument of the Counsel for the applicant though ingenious has no substance. In his application to the Income tax Commissioner he has very clearly stated that he was applying for reference after the decision by the Commissioner of Income Tax on 12-12-34. He also stated therein that he received the intimation of the order on or about December 20, 1934. This application for reference was filed before the Commissioner for Income tax on February 5, 1935. It is idle to argue that it was an application against the order of the Assistant Commissioner of Income tax. Under the Income tax Act, an application for reference has to be filed within 60 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he orders of Income Tax Commissioner in certain cases was introduced the amendment should not govern the case of the present assessee but his case should be governed by the Act as it was before the amendment was inserted in it. This does not in any way make the position of the assessee better. Under the old Act in no case a reference arose from an order under Sec. 33 of the Act. Reference could be made only against the order of the Assistant Commissioner of Income Tax. The assessees counsel wants me to hold that as the old Act applied, his application must be treated as one from the order of the Assistant Commissioner of Income Tax. I am clearly of opinion that when the application was made the amendment had already come into force, it bein ..... X X X X Extracts X X X X X X X X Extracts X X X X
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