Law:

Section:

Section 261 of the Income-tax Act, 1961 [Corresponding to section 66A(2) of the Indian Income-tax Act, 1922], read with Article 136 of Constitution of India - Supreme Court - Appeals to - Whether power of Supreme Court under article 136 is not restricted but it is only in very exceptional cases that Supreme Court enters upon appraisal of evidence in appeals filed with special leave - Held, yes - Whether if Supreme Court proceeds to hear appeal against order of Tribunal after upholding order of High Court that no question of law arose out of order of Tribunal, it would be a departure from well-settled rule that Supreme Court ordinarily does not in exercise of its jurisdiction under article 136, enter upon a reappraisal of evidence on which order of court or Tribunal is founded - Held, yes FACTS The assessees and the Commissioner had preferred appeals against the order of the Tribunal passed under section 33(4) after their applications to the High Court for orders requiring the Tribunal to state a case under section 66(2) were dismissed. The assessees contended that even if his appeal against the order of the High Court under section 66(2) failed on the merits, the Supreme Court had power to consider their appeal against the order of the Tribunal. HELD It is true that in the instant case appeals had been filed against the order of the Tribunal deciding the appeal under section 33(4) as well as the order of the High Court under section 66(2) refusing to require the Tribunal to state a case; but there is no distinction in principle between a case in which in appealing against the order of the Tribunal no appeal is filed against the order of the High Court, and a case in which an appeal is filed against the order of the Tribunal as well as against the order of the High Court and the latter appeal is dismissed because it has no merit. No case was made out for calling for a statement of the case from the Tribunal. If the Supreme Court proceeds to hear the appeal against the order of the Tribunal after upholding the order of the High Court that no question of law arose out of the order of the Tribunal, it would be a departure from the well settled rule that the Supreme…

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