Supreme Court of India
Commissioner of Income Tax-i v. M/s Rashtradoot (huf)
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What the Court ordered
In view of the foregoing discussion, we allow the appeal, set aside the impugned order and remand the case to the High Court with a request to decide the appeal filed by the Revenue (Commissioner of Income Tax) afresh on merits in accordance with law.
Judgment, page 7
From the 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 par ties – Cor rectness of – Held: In such a situation, High Court should have framed the questions and answer ed them by assigning the r easons accor dingly one way or the other by exer cising 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 or der of IT AT did not suffer fr om
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