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1959 (3) TMI 3 - SUPREME COURT
Whether the Income-tax Officer, Calcutta, could make the assessment in the appellant's case?
Held that:- In the view of the matter the question as to the place of assessment does not arise out of the order of the Income-tax Appellate Tribunal and, therefore, no question of law could be referred nor could the High Court make such order under section 66(2). In our opinion, the High Court rightly dismissed the appellant's application for directing the case to be stated under section 66(2) of the Act. Appeal dismissed.