COMMISSIONER OF INCOME TAX, WEST BENGAL, CALCUTTA & ANR. vs ANIL KUMAR ROY CHOWDHURY & ANR.

The Supreme Court held that under Section 33(2) of the Indian Income Tax Act, 1922, the Commissioner of Income Tax has the right to appeal, while the Income Tax Officer merely performs a ministerial function when directed by the Commissioner. The Court clarified that the Income Tax Officer must have some concern with the assessee for the appeal to be valid, and if there is no transfer of jurisdiction, multiple officers may have concurrent jurisdiction. The High Court exceeded its jurisdiction under Section 66 by finding new facts, which should have been addressed through a supplementary statement of the case.