9911796707
TMI Blog1959 (5) TMI 14X X X X Extracts X X X X X X X X Extracts X X X X ..... al times a Hindu undivided family of which Rameshwarlal Ganeriwalla is the karta. As a result of certain transactions which need not be detailed here Rameshwarlal Ganeriwalla became the creditor of the Nawab Bahadur of Murshidabad in a large sum of over Rs. 6,38,000 by about 1928-29. Some time in 1933, an Act named the Murshidabad Estate Administration Act, 1933 (XXIII of 1933), was enacted under the provisions whereof the Estate of the Nawab Bahadur was taken over by the authorized manager. The debt due by the Nawab Bahadur to Rameshwarlal Ganeriwalla was admitted by the Board of Revenue in a sum of Rs. 5,42,173 as on 1st April, 1934, and the manager from time to time made payments by way of dividends to the appellants indicating in the co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Appellate Assistant Commissioner to the Income-tax Appellate Tribunal being Appeals Nos. 1896, 1895, 1897 and 1898 of 1947-48. The Income-tax Appellate Tribunal by its order dated 3rd December, 1949, dismissed Income-tax Appeal No. 1895 of 1947. Income-tax Appeal No. 1896 of 1947-48 was dismissed on the 7th November, 1949, and the two other appeals, being Income-tax Appeals Nos. 1897 and 1898 of 1947-48, were also dismissed on the 3rd December, 1949. The appellants thereafter applied to the Income-tax Appellate Tribunal under section 66(1) of the Income-tax Act requiring the said Tribunal to state cases and refer certain questions of law to the High Court at Calcutta, for its opinion. These applications were registered as Reference A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ainst the orders of the Income-tax Appellate Tribunal under section 33(4) of the Income-tax Act or against the orders of the High Court under section 66(2) of the Act refusing the applications of the appellants to require the Tribunal to state the case, could not be allowed to maintain the present appeals. It was submitted that what the appellants sought to do was in effect to call in question the correctness of the decision of the High Court under section 66(2) of the Act by appealing directly to this court against the Tribunal's rejection of their applications under section 66(1) of the Act, without appealing against the High Court's orders under section 66(2) of the Act. It was further submitted that whatever may be the scope of the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under section 66(2) of the Act refusing the statement of the case but only against the orders of the Income-fax Appellate Tribunal dated the 8th June, 1951, in Reference Applications Nos. 737 to 740 of 1949-50, that is against the orders of the Tribunal refusing to state a case on applications made to it under section 66(1) of the Act. The procedure laid down in the Income-tax Act having provided for an application under section 66(2) of the Act to the High Court at the instance of the party aggrieved by the order made by the Tribunal under section 66(1) of the Act, it is extremely doubtful if an appeal would be entertained against such an order under section 66(1) of the Act even under the jurisdiction which we exercise under article 136 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he 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. In the peculiar circumstances of this case, however, and particularly having regard to the facts that the appeal paper books and statements of case had already been filed and both the parties had come prepared for hearing on the merits of the appeals before this court, before this preliminary objection was urged on behalf of the respo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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