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1965 (12) TMI 29 - SC - Income TaxWhether the profit on the amounts received by the assessee's bankers in British India as price of goods sold by the assessee on railway receipts in the names of the consignees or as price of goods delivered ex-godown Bhilwara was liable to tax under the Indian Income-tax Act ? Held that:- The Appellate Tribunal at the instance of the assessee attached a number of documents to the statement of the case, including the six documents mentioned above, but we find no mention of these documents either in the appellate order of the Appellate Tribunal or in the body of the statement of the case. We feel that it is not consistent with the advisory jurisdiction of a High Court under the Act that the Appellate Tribunal should attach to the statement of the case documents, other than the proceedings of the income-tax authorities, which are not mentioned and discussed either in its own appellate order or in the statement of the case. Suppose a dispute arises as to the interpretation of a document which is annexed in the manner above mentioned. If the High Court decides the dispute it would be deciding questions not decided by the Tribunal, and which the High Court would be incompetent to decide, under the Indian Income-tax Act. In the result we accept the appeal, set aside the order of the High Court of Rajasthan as far as the assessment year 1943-44 is concerned and remand the case to the High Court.
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