M/S. SOORAJMULL NAGARMULL vs COMMISSIONER OF INCOME-TAX, CALCUTTA(And connected appeal)

The Supreme Court held that under Section 33(4) of the Indian Income-tax Act, 1922, when an aggrieved party approaches the High Court for a statement of the case under Section 66(2) and the application is rejected, the Supreme Court will not entertain an appeal directly against the Tribunal's order unless there are special or exceptional circumstances. The Court emphasized that even if an appeal against the High Court's order fails on merits, it does not grant the right to bypass the High Court's decision. The judgment followed precedents including Chandi Prasad Chhokhani v. State of Bihar and Dhakeswari Cotton Mills Ltd. v. Commissioner of Income-tax, West Bengal.