JUDGMENT

SABYASACHI MUKHARJI, J.:— The main question involved in these appeals is the question of jurisdiction of the High Court, to grant stay or pass interim orders in pending references under Section 66 of the Indian Income-tax Act, 1922 (hereinafter called the Act of 1922) and Section 256 of the Income-tax Act, 1961 (hereinafter called the Act of 1961). These appeals are by Special leave from the judgment of the High Courts. The main judgment is the judgment of the Delhi High Court in the case of L. Bansi Dhar and Sons v. Commissioner of Income-tax, New Delhi (C.A.No. 1668/78). The question arose in applications filed by the assessee under Section 151 of CPC in two Income-tax References Nos. 82 and 83 of 1973 relating to the assessment years 1960-61 and 1962-63 respectively praying that the High Court might be pleased to grant an order of injunction for restraining the Commissioner of Income-tax (I), Central Revenue Building, and/or his subordinate officers including the Income-tax Officer. Company Circle (III), from enforcing and/or realising the demand raised in the aforesaid assessment years 1960-61 and 1962-63, and from taking any steps for the recovery thereof till the dis