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1962 (11) TMI 45 - SC - Income TaxWhether the proportionate profits on the sale proceeds aggregating. Rs. 9,53,304 for the assessment year I94I-42 and Rs. 6,04,588 for the assessment year I942-43 or any part thereof were received by or on behalf of the assessee company in British India ? whether the order passed asking for a supplemental statement with a direction for taking additional evidence was permissible to the High Court under section 66(4) of the Income-tax Act? Held that:- The Appellate Tribunal held that the income did not accrue to the assessee in Baroda State but did not decide the question whether she was entitled to the benefit of the Taxation Concessions Order. The High Court field that the Taxation Concessions Order did not apply to the assessee but did not decide the question as to whether the income had accrued to the assessee in Baroda State. Thus, the Appellate Tribunal raised one question and the High Court answered another. This court held that the High Court had exceeded its jurisdiction in going out of the point raised by the Appellate Tribunal and decided a different point of law and that section 66 of the Income-tax Act empowered the High Court to answer a question of law arising out of the order of the Appellate Tribunal and it did not confer any jurisdiction to decide a different question of law not arising out of such order but it was possible that the same question of law may involve different facts and the High Court could amplify the question to take in all the facts but the question must still be one arising out of the Appellate Tribunal's order which was before the Tribunal or was decided by it. It could not decide an entirely different question. The High Court had no jurisdiction to direct the Tribunal to submit a supplemental statement of the case aftertaking additional evidence.
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