Supreme Court · 2019 INSC 285 · Decided 27 February 2019
Commissioner of Income Tax-I v. M/S Rashtradoot (Huf)
- Court
- Supreme Court of India
- Citation
- 2019 INSC 285 · [2019] 4 S.C.R. 868
- Case number
- CIVIL APPEAL No. 2362/2019
- Decided
- 27 February 2019
- Bench
- ABHAY MANOHAR SAPRE, DINESH MAHESHWARI (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- CPC Section 100; Income Tax Act Section 260A
Headnote
Income Tax Act, 1961 - s.260A - Substantial question of law arising not framed by High Court while deciding the appeal - In the instant case, High Court did not dismiss the appeal in limine but dismissed it after hearing both the parties - Correctness of situation, High Court should have framed the questions and answered them by assigning the reasons accordingly one way or the other by exercising powers under sub-sections (4) and (5) of s.260A of the Act - In the absence of any discussion or/and the reasoning/ground as to why the order of
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