INCOME-TAX OFFICER, LUCKNOW vs M/S. S.B. SINGHAR SINGH & SONS & ANR.

The Supreme Court held that the High Court could not interfere with the appellate orders of the Income Tax Appellate Tribunal under Article 226 of the Constitution. The Court emphasized that the question of whether the Tribunal failed to address a specific ground was a matter for the authorities under the statute to resolve. The High Court's assumption of jurisdiction was deemed inappropriate due to the circumstances of the case, including the conduct of the assessee. The appeal by the Department was allowed, reversing the High Court's decision.