Judgment

SHAH, J. : The assessees and the Commissioner have preferred appeals against the order of the Tribunal passed under S. 33(4) of the Indian Income-tax Act, after their applications to the High Court of Calcutta for orders requiring the Tribunal to state a case under S. 66(2) were dismissed.

2. Counsel for the assessees contends that even if his appeal against the order of the High Court under S. 66(2) fails on the merits, this Court has power to consider their appeal against the order of the Tribunal. This Court in Chandi Prasad Chhokhani v. State of Bihar. 1961-43 ITR-498 in dealing with cases where against the order passed by a Tax Tribunal, without appealing against the order of the High Court refusing to call for the statement of the case set out the practice as follows :

(a) Where the aggrieved party approaches the High Court under a taxing Statute for an order calling for a statement of the case and the High Court rejects the application, this Court in exercise of its powers under Art. 136 will not ordinarily allow the order of the High Court to be bypassed by entertaining an appeal directly against the order of the Tribunal. Such exercise of power would be particularly