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Report No. 58

Special leave when can be obtained

6.41. Incidentally, we may be permitted to point out that, in view of the specific provision in the Income-lax Act, providing for an appeal to the Supreme Court subject to the conditions specified by section 261, it would, ordinarily, not be open to the party aggrieved by the appellate decision of the High Court in Income-tax matters to circumvent the provision of section 261 and move the Supreme Court for special leave under Article 136. Such a course may be open to the aggrieved party if he satisfies the Supreme Court that though his appeal does not satisfy the test prescribed by section 261 of the Income-tax Act, the judgment of the High Court has led to a grave miscarriage of justice.

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