9911796707
TMI Blog1947 (4) TMI 16X X X X Extracts X X X X X X X X Extracts X X X X ..... is a petition under Section 66 (2) of the Indian Income-tax Act praying that this Court should direct the Income-tax Appellate Tribunal to refer the following questions to this Court for decision:- "(1)Where it was found that for the assessment year 1942-43 the business of A. Gopalaswami Chetty & Co., was the sole business of A. Gopalaswami Chetty, had the Income-tax Officer jurisdiction to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed and argued before it was the question of fact, namely, whether the business of A. Gopalaswami Chetty & Co., also belonged to the appellant firm or was it an independent concern belonging to one of the partners, Gopalaswami Chetty, and that the questions now sought to be raised before the High Court were not raised before it at the hearing of the appeal. The Tribunal therefore took the view that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ys of the receipt of such application draw up a statement of the case and refer it to the High Court." It will be seen that the question of law which the Appellate Tribunal can be required to refer to the High Court under this provision is a "question of law arising out of such order," i.e., the order of the Appellate Tribunal passed on appeal. Mr. Radhakrishnayya for the petitione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ay 1935] 3 ITR 152 (Bom.), but I do not think that that decision has any application here. The question considered by the learned Judges in that case relates to the formulation of questions of law for purposes of reference to the High Court under Section 66 of the Act. It was held that under that section the assessee is not required to formulate precise questions of law but has merely to require t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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