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imperial Tea Co. Ltd. Vs. Commissioner of Income-tax, West Bengal I - Court Judgment

LegalCrystal Citation
SubjectDirect Taxation
CourtSupreme Court of India
Decided On
Judge
Reported in[1970]78ITR323(SC)
ActsIncome Tax Act, 1922 - Sections 66(2)
Appellantimperial Tea Co. Ltd.
RespondentCommissioner of Income-tax, West Bengal I
Excerpt:
direct taxation - rejection of application - section 66 (2) of income tax act, 1922 - high court rejected application under section 66 (2) without rendering reasons for refusal - appeal before supreme court - held, procedure followed by high court not correct and matter remanded to high court to decide in accordance with law. - indian electricity (supply) act (54 of 1948) [since repealed] section 79: [b.n.agarwal & g.s.singhvi,jj] grant of time bound promotion - completion of 9,16 or 23 years regular service was condition precedent held, ad hoc or work-charged employees not entitled to benefit of such time bound promotional scales or promotional increments. work-charged employee cannot claim benefit of such service for promotion to higher post etc. j.c. shah, j. 1. the high court, in rejecting the application under section 66(2) of the indian income-tax act, after issuing the rule, has not delivered any judgment. we are of the view that this is not the correct procedure to be followed. the high court should have recorded some reasons for refusing to entertain the application in respect of the two questions raised by the party before it.2. the order of the high court is set aside and the case is remanded to the high court to be dealt with and disposed of in accordance with law. no order as to costs.
Judgment:

J.C. Shah, J.

1. The High Court, in rejecting the application under Section 66(2) of the Indian Income-tax Act, after issuing the rule, has not delivered any judgment. We are of the view that this is not the correct procedure to be followed. The High Court should have recorded some reasons for refusing to entertain the application in respect of the two questions raised by the party before it.

2. The order of the High Court is set aside and the case is remanded to the High Court to be dealt with and disposed of in accordance with law. No order as to costs.


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