https://www.taxtmi.com/caselaws?id=49345 The court upheld the appellant's contention, setting aside the High Court's order and directing the High Court to consider the matter in line with the decisions in the New Jehangir Mills and Petlad Co. Ltd. cases. It emphasized that the High Court's power under section 66(4) is restricted to requiring the Tribunal to include material already on the record in the supplementary statement and does not extend to collecting new evidence. No order as to costs was issued. en-us Mon, 08 Feb 1965 00:00:00 +0530 Wed, 20 Aug 2014 19:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49345 The court upheld the appellant's contention, setting aside the High Court's order and directing the High Court to consider the matter in line with the decisions in the New Jehangir Mills and Petlad Co. Ltd. cases. It emphasized that the High Court's power under section 66(4) is restricted to requiring the Tribunal to include material already on the record in the supplementary statement and does not extend to collecting new evidence. No order as to costs was issued. Case-Laws Income Tax Mon, 08 Feb 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49345