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Section 261 of the Income-tax Act, 1961 [Corresponding to section 66A(2) of the Indian Income-tax Act, 1922] - Supreme Court - Appeals to - Whether an order of High Court passed under section 66(2) of 1922 Act, is not a , decree or final order within meaning of Article 133 of Constitution and, therefore, no appeal from said order is competent - Held, yes FACTS Leave to appeal to the Supreme Court was sought under the provisions of Article 133 of the Constitution against an order of the High Court passed under section 66(2) of 1922 Act, dismissing an application for directing the Tribunal to state a case. HELD The order from which an appeal was contemplated was not a , decree or final order within the meaning of Article 133 and, therefore, no appeal from that order was competent. Accordingly, leave to appeal was refused and the petition was dismissed. Note: Decision was against the petitioner. CASE REVIEW Premchand Satramdas v. State of Bihar [1951] 19 ITR 108; A.I.R. 1951 S.C. 14; 1 S.T.C. 313 - followed and relied upon. CASES REFERRED TO Feroze Shah v. CIT AIR 1931 Lah. 138, Harihar Gir v. CIT [1941] 9 ITR 246 (Pat.) andPremchand Satramdas v. State of Bihar [1951] 19 ITR 108 (SC). K.S. Thapar and D.K. Kapur for the Applicant. S.M. Sikri and H.R. Mahajan for the Respondent. ORDER This is an application for leave to appeal to the Supreme Court against an order of this Court passed upon a reference made under Section 66 (2) of the Income-tax Act. Leave to appeal is sought under the provisions of Article 133 of the Constitution. Under this Article an appeal lies to the Supreme Court "from any judgment, decree or final order in a civil proceeding of a High Court." Mr. Sikri, who appears on behalf of the Commissioner of Income-tax, contends that the order under appeal is neither a judgment, a decree nor a final order and that therefore leave cannot be granted under the provisions of Article 133. He has placed before us a recent decision of the Supreme Court in Premchand Satramdas v. The State of Bihar [1951] 19 ITR 108; AIR 1951 SC 14. In that case the point under consideration was whether an appeal lay to the Supreme Court from an order of the High Court of Patna…

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