Supreme Court · 2019 INSC 608 · Decided 1 May 2019

Ryatar Sahakari Sakkarre Karkhane Niyamit v. ASST. Commissioner of Income Tax C-1 & ORS.

Court
Supreme Court of India
Citation
2019 INSC 608 · [2019] 8 S.C.R. 183
Case number
CIVIL APPEAL No. 4515/2019
Decided
1 May 2019
Bench
ABHAY MANOHAR SAPRE, DINESH MAHESHWARI (2-judge bench)
Case type
Civil
Acts & sections cited
Income Tax Act Section 260

Headnote

Income Tax Act, 1961 - s.260-A - Substantial question of law - The appeal is to be heard on merits, only on the questions framed by the High Court under sub-section (3) of s.260-A of the Act as provided under s.260A(4) of the Act - case, High court did not frame substantial question of law as required under s. 260-A(3) of the Act - Matter remanded to High Court for hearing afresh only after framing appropriate substantial question of law as required under s. 260A(3) of the Act - Appeal. PR. Commissioner of

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