TMI Blog1967 (3) TMI 15X X X X Extracts X X X X X X X X Extracts X X X X ..... ness' taxable under the Indian Income-tax Act - SC remand the case to HC with the direction that the High Court do refer the case to the Tribunal for recording its supplementary statement - - - - - Dated:- 9-3-1967 - V. RAMASWAMY., J. C. SHAH. and S. M. SIKRI. JUDGMENT The judgment of the court was delivered by SHAH J.--- The Income-tax Appellate Tribunal, Calcutta Bench, Calcutta, d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e to the Tribunal to arrive at the findings on the points indicated in their order. The High Court directed that in arriving at its findings the Tribunal will have liberty to take additional evidence that may be adduced by the parties. The court then set out six matters---on which evidence may be recorded by the Tribunal. The Tribunal submitted a supplementary statement of case on the 25th Octo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecisions of this court. We may refer to the decision in Keshav Mills Co. Ltd v. Commissioner of Income-tax. In that case the material part of the headnote is as follows : " In calling for a supplementary statement of the case under section 66(4) of the Indian Income-tax Act, 1922, the High Court can require the Tribunal to include in such supplementary statement only such material and evidence ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... statement was based on additional evidence. Since the High Court has considered the facts disclosed in the supplementary statement of case in recording their opinion on the question referred, we must discharge the answer recorded by the High Court and remand the case to it with the direction that the High Court do refer the case to the Tribunal for recording its supplementary statement on the mat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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