NDLI: Pr. Commissioner of Income Tax Central 2 Vs. M/s A.a. Estate Pvt. Ltd.

Content Provider	Supreme Court of India
e-ISSN	30484839
Language	English
Access Restriction	NDLI
Subject Keyword	Income Tax Act 260-A(3) Appeal to High Court 1961: ss. 260-A Formulation of substantial question of law 260-A(4)
Content Type	Text
Resource Type	Law Judgement
Jurisdiction	India
Act(s) Referred	Income Tax Act, 1961 (43 of 1961)
Case Type	Appeal
Court	Supreme Court of India
Disposal Nature	Others
Headnote	Income Tax Act, 1961: ss. 260-A, 260-A(3), 260-A(4) – Appeal to High Court – Formulation of substantial question of law – On facts, non-formulation of any substantial question of law by the High Court as required to be framed u/s.260-A – Held: Questions framed by the High Court were not as was required to be framed u/ s 260-A(3) for hearing the appeal but were the questions urged by the appellant – There lies a distinction between the questions proposed by the appellant for admission of the appeal and the questions framed by the Court – Questions, which are proposed by the appellant, fall u/s 260-A(2)(c) whereas the questions framed by the High Court fall u/s 260-A(3) – Appeal is heard on merits only on the questions framed by the High Court u/s. 260-A(3) as provided u/s. 260-A (4) – Further, if the High Court was of the view that the appeal did not involve any substantial question of law, it should have recorded a categorical finding to that effect and dismissed the appeal in limine – However, the High Court without admitting the appeal and framing any question of law, issued notice of appeal to the assessee, heard both the parties on the questions urged by the appellant and dismissed it – Thus, the High Court did not decide the appeal in conformity with the mandatory procedure prescribed in s.260-A – High Court should have seen that the substantial questions of law did arise in the appeal for being answered on their respective merits – Matter remanded to the High Court to answer the questions framed by this Court u/s. 260-A(3) of the Act.
Judge	Hon'ble Mr. Justice Abhay Manohar Sapre
Neutral Citation	2019 INSC 544
Petitioner	Pr. Commissioner Of Income Tax Central 2
Respondent	M/s A.a. Estate Pvt. Ltd.
SCR	[2019] 6 S.C.R. 188
Judgement Date	2019-04-16
Case Number	3968

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