Law:

Section:

Section 256 of the Income-tax Act, 1961 [Corresponding to section 66 of Indian Income-tax Act, 1922] - High Court - Reference to - Assessment years 1940-41 to 1946-47 - Whether an application under section 66(2) of 1922 Act can be made or disposed of or a statement of case called for even after a reference under section 66(1) has been disposed of, provided application under section 66(2) of 1922 Act has been made in time as provided by law - Held, yes FACTS After the Tribunal had decided the second appeal under section 33 of 1922 Act, an application was made by the assessee for the submission of a statement of case and certain questions of law under section 66(1). The application was allowed in respect of some questions, but dismissed in respect of the rest. The Tribunal made a statement of the case and referred some questions of law to the High Court. While the reference was still pending, the assessee made applications under section 66(4) of 1922 Act requesting the Court to require the Tribunal to state the case and refer the other questions in respect of which they had applied to the Tribunal and which the Tribunal had not referred. These applications were dismissed by the High Court on the ground that those applications were not competent under section 66(4) of 1922 Act and could only lie under section 66(2) of 1922 Act. Some time later, the instant applications were made, but since they were barred by time, applications under section 5 of the Indian Limitation Act was also simultaneously made. Meanwhile, the reference made under section 66(1) of 1922 Act was answered by the High Court, and the Tribunal implemented the said order under section 66(5). The application made under section 5 of the Indian Limitation Act in connection with the instant applications were allowed. Thereupon, instant applications were made under section 66(2) of 1922 Act. Now the question came up for consideration was whether instant applications had become infructuous after the Tribunal had acted under section 66(5) of 1922 Act and reshaped the appellate order in accordance with opinion of the High Court. HELD On the plain reading of section 66 of 1922 Act, one might have thought…

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