C.A. No. 004515 - 004524 / 2019
RYATAR SAHAKARI SAKKARRE KARKHANE NIYAMIT vs ASST. COMMISSIONER OF INCOME TAX C 1 .
Status
DISPOSED
Judges
HON'BLE MR. JUSTICE ABHAY MANOHAR SAPRE and HON'BLE MR. JUSTICE DINESH MAHESHWARI
Order Date
01-05-2019
Citation
2019 INSC 608
Filed On
09-01-2017 12:00 AM
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casestatus.in Summary
Under Section 260-A of the Income Tax Act, 1961, a High Court hearing an income tax appeal must formally frame substantial questions of law under sub-section (3) before proceeding to decide the appeal on merits — merely reproducing questions proposed by the appellant under sub-section (2)(c) does not satisfy this mandatory procedural requirement. Failure to frame such questions independently vitiates the appellate order and necessitates remand. This analysis is brought to you by casestatus.in, your platform for tracking and understanding Indian court judgments.