TMI Blog1959 (5) TMI 14X X X X Extracts X X X X X X X X Extracts X X X X ..... contrary decisions, one by the High Court and the other by us and we would be in effect, though not by the proper procedure to be adopted by the appellants in that behalf, setting aside the judgment of the High Court. This is an eventuality which we cannot view with equanimity. It is contrary to all notions of comity of courts and even though we are a court which could in certain events set aside and overrule the 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 42 submitted income-tax returns in the first of which they did not mention any part of the money which they had received from the manager and in the rest of which they mentioned certain amounts as having been received by them. When the Income-tax Officer discovered that certain money had been received by the appellants from the manager he issued a notice under section 34 of the Income-tax Act in regard to the assessment year 1938-39. When these income-tax returns were considered by the Income-tax Officer he came to the conclusion that certain sums had been received by the appellants from the manager by way of interest which were liable to assessment and he accordingly included those sums in the assessment orders which he passed for those se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y its order dated 8th June, 1951. The appellants thereupon applied to the High Court under section 66(2) of the Income-tax Act praying for a rule upon the respondent to show cause why the Income-tax Appellate Tribunal should not state cases relating to the above four assessment proceedings and refer certain questions of law to the High Court. Rules were issued by the High Court as prayed for. But on the Income-tax References Nos. 90, 91, 92 and 93 of 1951 coming up for hearing before it the High Court by its order dated the 15th June, 1953, discharged the said rules. The appellants thereafter filed four petitions for special leave to appeal against the aforesaid orders of the Income-tax Appellate Tribunal dated 8th June, 1951, in Referen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, it was not open to the appellants to canvass the correctness in law or in fact of such order in an appeal against an order under section 66(1) of the Act refusing to state the case, the only matter open for discussion in these appeals, if any, being whether and, if so, what question of law arose for determination out of the Tribunal's order under section 33(4) of the Act. These appeals came tip for hearing and final disposal before a Division Bench of this court, on the 24th February, 1959. At the very outset the learned Solicitor-General appearing for the respondent raised a preliminary objection to the hearing of the appeals on merits. Mr. A. Vishwanath Sastry, appearing for the appellants, replied to the said preliminary objectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his aspect of the question. In the present case the circumstance of very great materiality and significance which stares the appellants in the face is that in regard to this very point there is a considered judgment of the High Court delivered by it on the applications made by the appellants to it under section 66(2) of the Act which came to the conclusion that no question of law arose out of the order of the Tribunal, which judgment stands, not having been appealed against in any manner whatever by the appellants. The result of our going into these appeals before us on the merits would be either to confirm the judgment which has been pronounced by the High Court or to differ from it. If we did the former the appellants would be out of cour ..... X X X X Extracts X X X X X X X X Extracts X X X X
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