Supreme Court of India · 2019-05-01
RYATAR SAHAKARI SAKKARRE KARKHANE NIYAMIT vs ASST. COMMISSIONER OF INCOME TAX C 1 .
- Citation / case number
- SC 2017/1033
- Court
- Supreme Court of India
- Petitioner
- RYATAR SAHAKARI SAKKARRE KARKHANE NIYAMIT
- Respondent
- ASST. COMMISSIONER OF INCOME TAX C 1 .
- 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 held that the High Court's failure to frame questions as required under Section 260-A(3) of the Income Tax Act, 1961, necessitated a remand of the case for fresh consideration. The Court emphasized that appeals must be heard on the questions framed by the High Court, not merely those proposed by the appellant. Consequently, the Court set aside the High Court's order and directed it to decide the appeals afresh on merits in accordance with law.