Commissioner Of Income-Tax vs Venkateswara Hatcheries (P.) Ltd.

The Supreme Court held that in the case of CIT v. Venkateswara Hatcheries (P.) Ltd., it is essential for the Tribunal to refer questions of law to the High Court for determination. The Court emphasized that the appeal was allowed, and the previous order was set aside, mandating the Tribunal to prepare a statement of case for the High Court's review. The decision underscores the procedural requirement for addressing legal questions by the appropriate judicial authority.