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1973 (4) TMI 9

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..... ccordingly, allow these appeals and set aside the order of the High Court - - - - - Dated:- 16-4-1973 - Judge(s) : H. R. KHANNA. and K. S. HEGDE. JUDGMENT The judgment of the court was delivered by HEGDE J.-- These appeals by special leave are directed against the order made by the High Court of Bombay in an application under section 66(2) of the Indian Income-tax Act, 1922, calling .....

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..... tive society registered under the Bombay Co-operative Societies Act. Amongst its members, there is a class of members known as producer-members, who have registered some portions of their lands with the assessee. Those members supplied sugar-cane grown in those lands to the appellant's factory and they were paid price for the sugar-cane supplied at a rate higher than the minimum price prescribed b .....

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..... ved the High Court under section 66(2) and the High Court, as mentioned earlier, called upon the tribunal to submit three questions for its decision. Identical questions of law had come up for consideration in the assessee's assessment for the earlier assessment years, namely, assessment years 1957-58, 58-59, 59-60 and 60-61. In respect of those assessments the Tribunal had taken the same view .....

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