1939 (12) TMI 4 - NAGPUR HIGH COURT - Income Tax

Extract:
.......stions referred under Section 66 of the Income-tax Act is operating as a Civil Court so as to attract the provisions of the Civil Procedure Code. It follows, in our opinion, that no review lies. The preliminary objection is accordingly upheld and the application is dismissed with costs. We fix pleader's fee at ₹ 50. Application dismissed.