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1960 (8) TMI 5 - SC - Income TaxWhether the High Court had jurisdiction in this case to call for the supplemental statement? Held that:- First limit to the jurisdiction of the High Court as laid down by this court is thus not exceeded by the High Court in exercising its powers under section 66(4) of the Income-tax Act. The question is wide enough to include the alternative line of approach that if there was a request, express or implied, to send the amount due under the bills by cheque, the post office would be the agent of the assessee, and the income was received in the taxable territory when the cheques were posted. The direction be interpreted to mean that the Tribunal in giving the finding must confine itself to the facts admitted and/or found by it, the direction cannot be described as in excess of the jurisdiction of the High Court. It would have been better if the High Court had given directions confined to the record of the case before the Tribunal; but, in the absence of anything expressly to the contrary, we cannot hold that the direction would lead inevitably to the admitting of fresh evidence. This, at least, now cannot be done. Appeal dismissed.
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