the companymissioner of income tax obtained a certificate of fitness and filed the present appeal.
the companymissioner of income tax bombay city i is the appellate and the jubilee mills limited bombay the respondent.
the assessee companypany then applied for a reference and the tribunal referred the following questions for decision by the high companyrt whether on the facts and in the circumstances of the case the income tax officer was companypetent to pass an order under section 23a 1 of the act after having allowed a rebate of one anna per rupee in the assessment under proviso a to paragraph b of part i of the second schedule of the finance act 1948 ?
hidayatullah j. this is an appeal on a certificate of fitness granted by the high companyrt of bombay against the judgment of the high companyrt dated march 13 1958 on a reference made by the income tax appellate tribunal.
