THE PETLAD TURKEY RED DYE WORKS CO. LTD., PETLAD vs THE COMMISSIONER OF INCOME-TAX,BOMBAY, AHMEDABAD

The Supreme Court ruled that the order of the High Court dated September 23, 1955, which called for a supplemental statement of the case under Section 66(1) of the Indian Income-tax Act, 1922, was not a final order and thus not appealable under Section 66(3) or Section 66A(2). The Court held that the High Court's order did not constitute a judgment and was within its jurisdiction to request further evidence. The appeal by the assessee challenging the validity of the High Court's order was dismissed, affirming the Tribunal's findings regarding the receipt of profits in British India.