COMMISSIONER OF INCOME-TAX WEST BENGAL,CALCUTTA vs SMT. ANUSUYA DEVI

The Supreme Court addressed the applicability of Section 66(1) and Section 66(2) of the Income-tax Act, 1922, regarding the High Court's power to direct the Tribunal to state a case on questions not raised during the original proceedings. The Court held that the High Court could not consider evidence not presented to the Tribunal and emphasized the importance of the Tribunal's role in assessing evidence. The appeal was dismissed, affirming the Tribunal's decision as the evidence regarding the 494 currency notes was not properly before it.