SHRI KANHAIYALAL LOHIA vs THE COMMISSIONER OF INCOME-TAX,WEST BENGAL

The Supreme Court held that appeals against orders of the High Court regarding questions referred under Section 66(1) and refusals to call for statements can only be made under Section 66(A) of the Income-tax Act or Article 136 of the Constitution, and not directly to the Supreme Court. The Court found no breach of natural justice as the appellant was given an opportunity to cross-examine a witness whose statement was made available to him. The appeals were deemed incompetent as they bypassed the High Court's decisions, following precedents set in Chandi Prasad Chokhani v. State of Bihar and Indian Aluminium Co., Ltd.