HANS RAJ GUPTA AND CO Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) TO appreciate the point arising in this case the facts must be set out in some detail.

(2.) MESSRS. Hans Raj Gupta and Co., Chawri Bazar, Delhi, applied to the Appellate Tribunal, Income-tax, under Section 66(1) of the Income-tax Act, 1922, hereinafter referred to as the Act, to refer to the High Court of Judicature at Lahore questions of law arising out of the order passed by that Tribunal but the Appellate Tribunal refused to state the case on the ground that no question of law arose from that order. MESSRS. Hans Raj Gupta and Co,, then applied to the High Court of Judicature at Lahore under Section 66(2) of the Act, to require the Appellate Tribunal to state the case and refer the points of law arising from the order of the Appellate Tribunal to the High Court under Section 66 (2) of the Act. Upon that application a Division Bench of the Lahore High Court issued notice to the Appellate Tribunal.

(3.) MR.Sikri urges that considering that an application covering the point raised in Civil Miscellaneous No. 131 of 1950 has already been decided by this Court on 21st April, 1948, the present petition is not competent. As set out above, the present petition is textually the same with minor 1 alterations as the petition which was registered in this Court as Civil Miscellaneous No. 54 of 1948 in Civil Miscellaneous No. 44 of 1946,11 That being so, the order passed by this Court on 21st April, 1948, is; not open to reconsideration in these proceedings.