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1972 (12) TMI 10 - MADRAS HIGH COURTIn this writ petition the CIT, has prayed for a writ of mandamus or other appropriate writ or order directing the ITAT to take up the department appeal and rehear the appeal under section 66(5) of the Indian Income-tax Act, 1922 and decide the appeal in conformity with the judgment of this court - since the Tribunal had jurisdiction to decide the question whether the remittance could be assessed at all in the hands of the individual and it give a finding that it could be assessed the dismissal of the appeal by the Tribunal was valid, also the department did not file a reference against the dismissal it did not even file a reference against the order u/s 66(5) it therefore cannot seek belatedly relief under article 226 of the Constitution
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