Pr. Commissioner Of Income Tax 6 vs Nokia India Pvt. Ltd.

The Supreme Court held that the High Court erred in dismissing the Revenue's appeal under Section 260-A of the Income Tax Act, 1961, on the grounds that it did not involve any substantial question of law. The Court found that substantial questions of law did arise regarding the legality of the notice issued under Section 148 and the ITAT's findings on the merits of the case. Consequently, the Court set aside the High Court's order and remanded the case for a fresh decision on merits.