Report No. 77
Q. 8. Income-tax references.-
There has been a recommendation by the Law Commission1 and the High Courts Arrears Committee2 to the effect that the procedure of reference to the High Courts in direct tax cases against judgment of Income Tax Tribunals should be replaced by an appeal to the High Court on question of law. What other measures besides such an amendment would help in facilitating or expediting the disposal of matters relating to direct taxes?
1. Law Commission of India, 58th Report (Structure and Jurisdiction of the Higher Judiciary) (January, 1974).
2. High Courts Arrears Committee Report, (1972), Chapter V, para. 43, p. 60 and para. 80, p. 69.
Procedure for hearing in the High Courts