NDLI: Commissioner of Income Tax-i Vs. M/s Rashtradoot (huf)

Content Provider	Supreme Court of India
e-ISSN	30484839
Language	English
Access Restriction	NDLI
Subject Keyword	Income Tax Act Substantial question of law appeal dismissed in limine Matter remitted for fresh consideration not framed by HC in appeal 1961 – s.260A
Content Type	Text
Resource Type	Law Judgement
Jurisdiction	India
Act(s) Referred	Code of Civil Procedure, 1908 (5 of 1908) Income Tax Act, 1961 (43 of 1961)
Case(s) Referred	Referred Case 0 Referred Case 1 Referred Case 2
Case Type	Appeal
Court	Supreme Court of India
Disposal Nature	Appeal Allowed
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 parties – Correctness of – Held: In such a situation, High Court should have framed the questions and answered them by assigning the reasons accordingly one way or the other by exercising 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 order of ITAT did not suffer from any illegality and why the grounds of Revenue are not acceptable and why the appeal does not involve any substantial questions of law or though framed cannot be answered in Revenue’s favour, the impugned order suffers from jurisdictional errors and, therefore, legally unsustainable for want of compliance of the requirements of sub-sections (4) and (5) of s.260A of the Act – Matter remitted to High Court for consideration afresh – Code of Civil Procedure, 1908 – s.100. Judgments/Orders – Reasoned/Speaking order – Every order/judgment, which decides the lis between the parties, must contain the reasons/grounds for arriving at a particular conclusion – In order to decide as to whether the impugned order is legally sustainable or not, the Appellate Court is entitled to know as to what impelled the Court below to pass such order in favour of one party and against the aggrieved party – In the instant case, this requirement was missing and, therefore, interference was called for – Income Tax Act, 1961 – s.260A.
Judge	Hon'ble Mr. Justice Abhay Manohar Sapre
Neutral Citation	2019 INSC 285
Petitioner	Commissioner Of Income Tax-i
Respondent	M/s Rashtradoot (huf)
SCR	[2019] 4 S.C.R. 868
Judgement Date	2019-02-27
Case Number	2362

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