MRS. KUSUMBEN D. MAHADEVIA vs THE COMMISSIONER OF INCOME-TAX,BOMBAY.

The Supreme Court held that under Section 66 of the Indian Income-tax Act, 1922, the High Court's jurisdiction is limited to questions of law arising from the Tribunal's order. The Court found that the High Court exceeded its jurisdiction by deciding a different question of law regarding the applicability of the Taxation Concessions Order, which was not addressed by the Tribunal. Consequently, the appeal was allowed, and the High Court's decision was set aside.