appeals by special leave from the judgment and order dated march 28 1957 of the income tax appellate tribunal calcutta bench in i.t.a.
february 19.
722 and 7341 of 1954 55.
civil appellate jurisdiction civil appeals number.
number 238 of 1961 and the respondent in c.a.
number.
n. rajgopala sastri and d. gupta for the respondent in a. number 238 of 1961 and respondent in c.a.
j. kolah d. h. dwarkadas and b. p. mahesh wari for the appellant in c.a.
238 and 239 of 1961.
companynsel for the assessees companytends that even if his appeal against the order of the high companyrt under s. 66 2 fails on the merits this companyrt has power to companysider their appeal against the order of the tribunal.
the judgment of the companyrt was delivered by shah j. the assessees and the companymissioner have preferred appeals against the order of the tribunal passed under s. 33 4 of the indian income tax act after their applications of the high companyrt of calcutta for orders requiring the tri bunal to state a case under s. 66 2 were dismissed.
number 239 of 1961.
136 will number ordinarily allow the order of the high companyrt to be by passed by entertaining an appeal directly against the order of the tribunal.
number 239 of 1961.
