- (1.) The High court has not delivered any judgment giving reasons for rejecting the application under section 66(2) of the Indian Income-tax Act, after the rule was issued. As we have held in this court that once a rule is issued some reasons must be given for deciding the reference against the party applying, and since no reasons have been given, the order of the High court is set aside and the cases are remanded to the High court to be dealt with and disposed of m accordance with, law. No order as to costs.;