THE COMMISSIONER OF INCOME-TAX, BOMBAY vs THE SCINDIA STEAM NAVIGATlON CO. LTD.

The Supreme Court held that under Section 66(1) of the Indian Income-tax Act, 1922, the High Court's jurisdiction is advisory and limited to questions that were raised or decided by the Tribunal. The Court clarified that the phrase 'any question of law arising out of such order' does not encompass questions not previously considered by the Tribunal. Consequently, the High Court erred in addressing a contention not raised before the Tribunal, leading to the appeal by the Commissioner of Income-tax being upheld.