COMMISSIONER OF INCOME-TAX, DELHI AND RAJASTHAN vs THE MEWAR TEXTILE MILLS LTD.

The Supreme Court held that under Section 66(1) of the Income Tax Act, 1922, the Income-tax Appellate Tribunal cannot attach documents to the Statement of Case that were not discussed in its appellate order. The Court remanded the case to the High Court due to unclear and undisputed facts, emphasizing that the High Court's advisory jurisdiction does not extend to interpreting documents not considered by the Tribunal. The appeal was thus allowed, and the matter was sent back for proper adjudication.