Commissioner Of Income-Tax vs Mysore Minerals Ltd.

The Supreme Court allowed the civil appeal, setting aside the order under appeal and directing the Tribunal to refer a specific question of law to the High Court for consideration. The Court recognized the necessity for the High Court's input based on the principles established in Shanhar Construction Co. v. CIT [1991] 189 ITR 463 (Kar). The decision emphasizes the importance of judicial review in tax matters and the need for clarity on legal questions arising from Tribunal decisions.