INDIA MACHINERY STORES (P) LTD. vs COMMISSIONER OF INCOME-TAX, BIHAR

The Supreme Court held that under Section 66A(2) of the Income-tax Act, 1922, the High Court must specify the grounds for certifying a case as fit for appeal to the Supreme Court, particularly when a question of great public or private importance is at stake. The Court emphasized that merely stating a case is fit for appeal without outlining the relevant legal questions does not suffice. The appeal was dismissed as the High Court's certificate was deemed incompetent for failing to articulate the grounds of public or private importance.