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1959 (5) TMI 14 - SC - Income TaxWhat question of law arose for determination out of the Tribunal's order under section 33(4) of the Act? Held that:- The result of our going into these appeals before us on the merits would be either to confirm the judgment which has been pronounced by the High Court or to differ from it. If we did the former the appellants would be out of court, if, however, perchance we came to the contrary conclusion and accepted the latter view, namely, that the High Court was wrong in not granting the applications of the appellants under section 66(2) of the Act there would be two contrary decisions, one by the High Court and the other by us and we would be in effect, though not by the proper procedure to be adopted by the appellants in that behalf, setting aside the judgment of the High Court. This is an eventuality which we cannot view with equanimity. It is contrary to all notions of comity of courts and even though we are a court which could in certain events set aside and overrule the decisions of the High Court concerned, we cannot by-pass the normal procedure which is to be adopted for this purpose and achieve the result indirectly in the manner suggested by the appellants. We, therefore, think that in the circumstances here it would be inappropriate on our part to enter upon an adjudication of these appeals on merits. We would, therefore, dismiss these appeals without anything more. Appeal dismissed.
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