P.A.JOSE ETC. vs COMMISSIONER OF WEALTH TAX, KOTTAYAM ETC

The Supreme Court held that the High Court erred by not framing a substantial question of law as required under Section 27A(3) of The Wealth Tax Act, 1957, before deciding the appeal. The Court emphasized that the appeal can only be admitted if such a question is formulated, and since this was not done, the matter was remitted back to the High Court for proper consideration. The impugned order was set aside, and the appeals were allowed without costs.