C. Dhanalakshmi Ammal vs Income Tax Officer & Ors.

Authority: High Court Date: 1957-08-30 Section: 222(1) Acts: Indian Income Tax Act 1922, Constitution of India, Code of Civil Procedure 1908, Madras Revenue Recovery Act Result: Revenue Citation: (1958) 34 ITR 738 (MAD) Justices: Rajamannar, C.J. & Panchapakesa Aiyar, J. Appeal No: Civil Misc. Petn. No. 3324 of 1957
Whether an application for leave to appeal to the Supreme Court under Article 133(1) of the Constitution against dismissal of a writ petition under Article 226 challenging attachment of property for recovery of husband's income-tax arrears is maintainable --- Held No, as the order is not a final order in a civil proceeding and does not satisfy pecuniary valuation requirements.

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