1972 TAX. L. R. 448 ::79 I T R 499 ::(1972) 1 I T J 8 ::(1971) 2 S C J 648

Supreme Court Of India

(From : Andhra Pradesh)*

Hon'ble Judge(s): J C Shah , C.J. AND K. S Hegde, A. N. Grover , JJ

(A) Income Tax Act (1922) , S.66(1)— Questions of law and fact. The conclusion reached by the Tribunal on the facts disclosed, that there was no suppression of sale is a conclusion of fact and no question of law arises from such conclusion.(Para 3) (B) Income Tax Act (1922) , S. 66 (2)— Requisition of statement of case, when called for. The applicant cannot ask the High Court under Section 66 (2) to call for a statement of case on a question on which the Tribunal was not asked under Section 66 (1) to submit a statement. Under Section 66 (2) the High Court may call for a statement of case if the High Court is not satisfied about the correctness of the decision of the Tribunal refusing to state a case to the High Court. However, the High Court cannot obviously be satisfied that the decision of the Tribunal in not submitting a statement on a question is incorrect when the Tribunal was never asked to submit a statement of case on that question.(Para 4) .....