Guwahati Court May 1953 Judgments

Commercial Carrying Co. (Assam) Ltd. and anr. Vs. Commissioner of Inco ...

Court: Guwahati

Sarjoo Prosad, C.J. 1. These are four applications under Section 66(2), Indian Income-tax Act. The Commercial Carrying Company (Assam) Ltd., are the petitioners in two of the cases, whereas the United Motor Transport Company Limited, Assam, are the petitioners in the other two. They are both said to be sister concerns and the points involved are common. The petitions relate to different years of assessment in the respective cases of each of the petitioners. In these applications, the petitioners have prayed that the Income-tax Appellate Tribunal be directed to show cause why it should not state a case on certain questions of law formulated in the petitions for obtaining the decisions of this Court on those questions. A notice f to show cause was issued on the Commissioner of Income-tax, Assam, and the matter has been heard afresh in the presence of the parties. 2. Mr. Iyengar on behalf of the Department has raised a preliminary objection. He contends that the applications under Sectio...