Appeal from the judgment and order dated September 18, 1958, of the Calcutta High Court in Income Tax Reference No.
9 of 1955.
Mitra and S. N. Mukherjee, for the appellant.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
K. DAS, J. This is an appeal on a certificate of fitness granted by the High Court of Calcutta under s. 66A 2 of the Indian Income tax Act, 1922.
The Judgment of the Court was delivered by.
Both the assessee and the Commissioner then moved the Tribunal to refer to the High Court the questions which had respectively been decided adversely to them.
December 8.
The assessee, accordingly, appealed to the Appellate Assistant Com missioner.
N. Rajagopal Sastri and D. Gupta, for the respondent.
366 of 1959.
