k. das j. these three appeals have been brought to this companyrt on certificates of fitness granted by the high companyrt of patna under the provisions of section 66a 2 of the indian income tax act 1922.
the appellant then moved the high companyrt under section 66 2 of the indian income tax act 1922 and the high companyrt framed the question in each of the three cases and called for a statement.
