Supreme Court · 2019 INSC 476 · Decided 8 April 2019
PR. Commissioner of Income Tax 6 v. Nokia India PVT. LTD.
- Court
- Supreme Court of India
- Citation
- 2019 INSC 476 · [2019] 6 S.C.R. 478
- Case number
- CIVIL APPEAL No. 3450/2019
- Decided
- 8 April 2019
- Bench
- ABHAY MANOHAR SAPRE, DINESH MAHESHWARI (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 260
Headnote
Income Tax Act, 1961 - ss.260-A, 148 - Assessing officer (AO) issued notice to the respondent u/s.148 - Objections raised by the respondent were accepted by the ITAT - Aggrieved, Revenue filed appeal in the High Court - High Court dismissed the ground that it did not involve any substantial question of law within the meaning of s.260A of the Act - On appeal, held: The order of the High Court legally not sustainable - The following four questions need to be answered by the High Court on their respective merits while deciding
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