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1962 (3) TMI 7 - SC - Income Taxwhether an appeal lay against the order of Mehrotra J. rejecting the application for review filed by the appellants to a division bench of the High Court? Held that:- The application was filed only under section 11 of the Act and no attempt was made either before Mehrotra J. or before the division bench of the High Court to ask for an amendment or to sustain the petition under Order XLVII of the Code of Civil Procedure ; nor did the appellants raise this plea in the petition filed for special leave or even in the statement of case as originally filed by them. After the case was argued for sometime on an observation casually made by the court, time was taken and for the first time this plea was taken in the additional statement of case filed by the appellants. This is, therefore, a highly belated attempt to convert the application filed on one basis into that on another. Further, the plea, if allowed, is not so innocuous or smooth-sailing as it appears to be, but is brimming with many controversial questions. Thus we are not justified to allow the appellants to convert their petition to one made under Order XLVII of the Code of Civil Procedure at this very late stage in view of the foregoing reasons. Appeal dismissed.
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