1989 (8) TMI 103

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..... Act in MA No. 661/Bom/1987. 2. At the outset, we pointed out to the learned counsel for the assessee as to how the present application was maintainable. Sec. 27(1) of the WT Act, 1957 only permits an application to be made to the Tribunal to refer to the High Court any question of law which arises out of an order passed under s. 24 or under s. 26 of the WT Act. In the present case, the order dt. .....

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..... the decision of the Kerala High court in the case of Kil Kotagiri Tea & Coffee Estates Co. Ltd. vs. ITAT (1989) 75 CTR (Ker) 115 : (1988) 174 ITR 579 (Ker) to support his argument that the present order passed on the miscellaneous application could be made subject to the provisions of s. 27(1) of the WT Act. As regards the decision of the Allahabad High Court the same was in the context of s. 254( .....

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..... nsel for the assessee are, therefore, distinguishable and are of not much assistance in deciding this issue, as they deal with s. 254(2) of the IT Act 1961 and not with the provisions of the WT Act. 4. In this connection, it is useful to refer to the provisions of the IT Act, 1922. Under the said Act, the Tribunal was to make a reference to the High Court under s. 66(1) of the said Act. The main .....

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..... der of the Tribunal under the WT Act passed on a miscellaneous petition is a miscellaneous order against which no reference can lie under s. 27 of the WT Act. The said decision was given after taking note of the Supreme Court's decision reported in CIT vs. MTT AR. S. AR Arunachalam Chettiar (1953) 23 ITR 180 (SC). This decision of the Supreme Court has also been considered by the Punjab High Court .....

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..... tainable as stated earlier, s. 27 is very clear in its terms and specifically states that a reference to the High Court on a question of law can only lie against the orders passed by the Tribunal under s. 24 or under s. 26 of the Act. 7. We, therefore, for the above reasons, dismiss the application for the assessee filed under s. 27(1) of the WT Act, 1957, as being not maintainable.
Case law .....

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