Supreme Court of India · 2019-02-27
COMMISSIONER OF INCOME TAX vs M/S RASHTRADOOT (HUF)
- Citation / case number
- SC 2017/19764
- Court
- Supreme Court of India
- Petitioner
- COMMISSIONER OF INCOME TAX
- Respondent
- M/S RASHTRADOOT (HUF)
- Author
- HON'BLE MR. JUSTICE ABHAY MANOHAR SAPRE
- Bench
- HON'BLE MR. JUSTICE DINESH MAHESHWARI HON'BLE MR. JUSTICE ABHAY MANOHAR SAPRE
Judgment text excerpt
The Supreme Court remanded the case to the High Court for fresh consideration of the appeal under Section 260A of the Income Tax Act, 1961. The Court found that the High Court failed to provide adequate reasoning for its dismissal of the Revenue's appeal and did not frame any substantial question of law. The judgment emphasized the necessity for the High Court to address the amendments envisaged by the legislature and properly evaluate the Tribunal's decision.