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Murali Santaram and Co. (Madras) Private Ltd. Vs. Commissioner of Income-tax, Madras. - Court Judgment

LegalCrystal Citation
SubjectDirect Taxation
CourtChennai High Court
Decided On
Case NumberSupreme Court Petitions Nos. 2 to 5 of 1965 against Tax Case Petitions Nos. 18 to 21 of 1962
Reported in[1966]59ITR482(Mad)
AppellantMurali Santaram and Co. (Madras) Private Ltd.
RespondentCommissioner of Income-tax, Madras.
Cases ReferredOmar Salay Mohammed Sait v. Commissioner of Income
Excerpt:
- that an appeal under section 66a(2) of the income-tax act is not competent against an order of this high court dismissing an application under section 66(2) of the act has been decide by this court in omar salay mohammed sait v. commissioner of income-tax. learned counsel suggests that the word 'reference' has not been defined and it should include an 'application to refer' and, so construed, the order of this court dismissing such an application would be a judgment for the purpose of section 66a(2). we are unable to agree. section 66(5) deals with a judgment of the high court on a reference made under either section 66(1) or section 66(2) and it is such a judgment that is contemplated by section 66a(2). in our view, an appeal does not lie and we dismiss the petitions with costs. counsels.....
Judgment:

That an appeal under section 66A(2) of the Income-tax Act is not competent against an order of this High Court dismissing an application under section 66(2) of the Act has been decide by this court in Omar Salay Mohammed Sait v. Commissioner of Income-tax. Learned counsel suggests that the word 'reference' has not been defined and it should include an 'application to refer' and, so construed, the order of this court dismissing such an application would be a judgment for the purpose of section 66A(2). We are unable to agree. Section 66(5) deals with a judgment of the High Court on a reference made under either section 66(1) or section 66(2) and it is such a judgment that is contemplated by section 66A(2). In our view, an appeal does not lie and we dismiss the petitions with costs. Counsels fee Rs. 150. (One set).

Petitions dismissed.


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