Ryatar Sahakari Sakkarre Karkhane Niyamit vs Asst. Commissioner of Income Tax C-1 & Ors.

Court

Supreme Court of India

Date

1 May 2019

Case No.

Civil Appeal Nos.4515-4524 of 2019

Bench

Abhay Manohar Sapre, Dinesh Maheshwari

Citation

[2019] 8 S.C.R. 183 : 2019 INSC 608

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 – In the instant 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 Income Tax Central-2 v.

M/s A.A. Estate Pvt. Ltd. 2019 (6) SCALE 509

– relied on.

The Judgment of the Court was delivered by ABHAY MANOHAR SAPRE, J. 1. Leave granted. 2. These appeals are filed against the final judgment and order dated 26.02.2016 passed by the High Court of Karnataka, Circuit Bench at Dharwad in ITA Nos.100111-100120 of 2015 whereby the High Court dismissed the ITAs filed by the appellant(assessee) herein. 3. These appeals are filed by the assessee against the order passed by the High Court by which a bunch of appeals, some filed by the assessee and some filed by the Commissioner of Income Tax (Revenue) under Section 260-A of the Income Tax Act, 1961(he

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