Law: Income Tax Act, 1922

Section: 66,66(1),66(2),66(4),66(5)

Income-tax Act (XI of 1922)----S. 66---Reference---Scope---Jurisdiction of High Court ---Procedure--¬Question was neither raised before the Income Tax Appellate Tribunal in petition under S.66(1), Income-tax Act, 1922, nor it was dealt with by the Tribunal while rejecting the application under said S.66(1), nor it was alleged in the application filed under S.66(2) of the said Act in High Court---Applicant, held, was precluded to raise such question and High Court had no jurisdiction to answer the same. Section 66(1) of Income-tax Act, 1922 vested the assessee and the Commissioner with a right to move the Tribunal in order to refer any question of law arising out of its order for decision of High Court. If the tribunal formed an opinion that the question of law arose then it had to draw up a statement of the case and refer it to the High Court for decision, but if it came to conclusion that no question of law arose from its order and dismissed the application under subsection (1), then the assessee or the Commissioner (as the case might be) had a right to file a petition under section 66(2) and if High Court was not satisfied about the correctness of the decision of the Tribunal, it could require it to state the case and refer such question to it for decision. Under section 66(4) the High Court could for the purpose of disposing of the reference which came to it under sections 66(1) and 66(2) call for additional statement from the Tribunal. Section 66(5) enables the High Court to decide the question of law raised in the case and send a copy of the to the Tribunal which was to pass appropriate order for giving it effect to. That the jurisdiction of High Court, under section 66, was special in nature. It was neither akin to appellate jurisdiction nor to revisional jurisdiction nor of supervisory jurisdiction. High Court, while dealing with the reference under section 66(1), section 66(2) of the Act, acted in advisory capacity; it gave the Tribunal an advice and it was for the Tribunal to. pass an appropriate order in order to give effect to it. In short High Court could answer the question which were referred to it and not any other question. It clearly follows…

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