M/S. ZORASTER AND CO. vs THE COMMISSIONER OF INCOME TAX, DELHI, AJMER, RAJASTHAN A

The Supreme Court held that under Section 66(4) of the Indian Income-tax Act, 1922, the High Court's power to call for a supplemental statement of case is limited to inquiries that arise from facts already found by the Tribunal. The Court distinguished the New Jehangir Vakil Mills case, asserting that the question framed was sufficiently broad to include inquiries about payment methods without allowing new evidence. The appeal was allowed, affirming the High Court's order to remand the case for further inquiry without admitting fresh evidence.