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TMI Blog1962 (2) TMI 9X X X X Extracts X X X X X X X X Extracts X X X X ..... ommissioner have preferred appeals against the order of the Tribunal passed under section 33(4) of the Indian Income-tax Act, after their applications to the High Court of Calcutta for orders requiring the Tribunal to state a case under section 66(2) were dismissed. Counsel for the assessees contends that even if his appeal against the order of the High Court under section 66(2) fails on the me ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be conflict of decisions of two courts of competent jurisdiction. The scheme of the taxing statutes is to avoid such a conflict by making the decision of the taxing authorities on questions of fact final subject to appeal, revision or review as provided by the statutes and the decision of the High Court subject to appeal to this court final on questions of law. (b) This rule does not bar the co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order of the Tribunal. It is true that in the case before us appeals have been filed against the order of the Tribunal deciding the appeal under section 33(4) of the Indian Income-tax Act as well as the order of the High Court under section 66(2) refusing to require the Tribunal to state a case ; but we fail to see any distinction in principle between a case in which in appealing against the orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m the well-settled rule that we ordinarily do not in exercise of our jurisdiction under article 136, enter upon a re-appraisal of the evidence on which the order of the court or Tribunal is founded. The legislature has expressly entrusted the power of appraisal of evidence to the taxing authorities, and the decision of those authorities would ordinarily be regarded as final. This is not to say tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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