Law:

Section:

Section 258, read with section 256, of the Income-tax Act, 1961 [Corresponding to section 66(4), read with sections 66(1) and 66(2), of the Indian Income-tax Act, 1922] - Power of High Court to require statement to be amended - Assessment years 1941-42 to 1943-44 - Whether where an assessee makes an application under section 66(1) of 1922 Act to Tribunal to refer more than one question of law arising out of appellate order of Tribunal and Tribunal only draws up a statement of case in respect of some questions of law and refers it to High Court while refuses to frame other questions of law or to draw up a statement of case in respect of them, appropriate provision of law under which aggrieved assessee can move High Court is section 66(4) of 1922 Act - Held, yes FACTS The assessee filed application to the Tribunal under section 66(1) praying that the questions of law which arose out of its order be referred to the High Court. The Tribunal referred only some questions while some others were not referred. Being aggrieved from said order the assessee made applications under section 66(2) before the High Court praying to ask for statement of the cases from the Tribunal in respect of the other questions which were not included in the statement of case. When these applications came up for hearing, a preliminary question arose as to whether these applications could appropriately be presented under section 66(2) or whether the appropriate provision of law under which such applications could be entertained by the High Court would be section 66(4). Though the assessees had themselves moved the applications purporting to be under section 66(2), they urged that the applications could appropriately be moved under section 66(4) of the 1922 Act and prayed that these applications be treated as such. HELD The prayer of the assessee or the Commissioner in the application made under section 66(1) has to be one requiring the Tribunal to refer any question of law arising out of the appellate order which expression will include one question of law arising out of that appellate order or any number of questions arising out of that order. When the Tribunal's duty is laid down the…

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