1973 (4) TMI 9 - SC - Income Tax

When questions of law raised for earlier years were rejected by Supreme Court and also the application for special leave was rejected - High Court was not justified in accepting the Commissioner s applications under section 66(2). We accordingly allow these appeals and set aside the order of the High Court

Summary

The Supreme Court allowed the appeals against the High Court order in an income tax case involving a cooperative society. The court found no merit in the Commissioner's contentions and set aside the High Court's decision. The respondent was ordered to pay the costs of the appellant.