| Citation(s) |
|---|
| 1970 SLG 672 1970 SLD 672 (1970) 78 ITR 323 |
Supreme Court of India
CIVIL APPEAL No. 2559 OF 1969, DECEMBER 11, 1969
J.C. SHAH, AG., C.J. AND I.D. DUA, J
M.C. Chagla, T.A. Ramachandran and D.N. Gupta for the Appellant. R.N. Sachthey for the
Respondent
CIVIL APPEAL No. 2559 OF 1969, DECEMBER 11, 1969
J.C. SHAH, AG., C.J. AND I.D. DUA, J
M.C. Chagla, T.A. Ramachandran and D.N. Gupta for the Appellant. R.N. Sachthey for the
Respondent
Imperial Tea Co. Ltd.
v.
Commissioner of IncomE tax
Law:
Section:
Section 256 of the Income-tax Act, 1961 [Corresponding to section 66 of Indian Income-tax Act, 1922] - High Court - Reference to - High Court, in rejecting application under section 66(2) of 1922 Act, after issuing rule, had not delivered any - Whether High Court should have recorded some reasons for refusing to entertain application in respect of questions raised by party before it - Held, yes [Matter remanded] FACTS The High Court in rejecting the application under section 66(2) of the 1922 Act, after issuing the rule, had not delivered any . On appeal to the Supreme Court : HELD The High Court should have recorded some reasons for refusing to entertain the application in respect of the question raised by the party before it. The order of the High Court was set aside and the case was…
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