Supreme Court · 2019 INSC 544 · Decided 16 April 2019
PR. Commissioner of Income Tax Central 2 v. M/S A.A. Estate PVT. LTD.
- Court
- Supreme Court of India
- Citation
- 2019 INSC 544 · [2019] 6 S.C.R. 188
- Case number
- CIVIL APPEAL No. 3968/2019
- Decided
- 16 April 2019
- Bench
- ABHAY MANOHAR SAPRE, DINESH MAHESHWARI (2-judge bench)
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 260, 153A
Headnote
Income Tax Act, 1961: ss. 260-A, 260-A(3), 260-A(4) - Appeal to High Court - Formulation of substantial question of law - On facts, non-formulation of any substantial question of law by the High Court as required to be framed u/s.260-A - High Court were not as was required to be framed u/ s 260-A(3) for hearing the appeal but were the questions urged by the appellant - There lies a distinction between the questions proposed by the appellant for admission of the appeal and the questions framed by the Court - Questions,
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)