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Appeal (High Court)–statute confers a limited right of appeal only in a case which involves substantial question of law
Case Law Details
- Case Name
- Janardhanam Balaji Vs The Additional Commissioner of Income Tax (Madras High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Madras High Court
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Janardhanam Balaji Vs ACIT (Madras High Court)
Right of appeal is not automatic. When statute confers a limited right of appeal only in a case which involves substantial question of law, it is not open to sit in appeal over factual findings arrived at by AO, CIT(A) and Appellate Tribunal. Hence, appeal was not entertained.
FULL TEXT OF THE HIGH COURT ORDER / JUDGMENT
Both these appeals are against a judgment and order dated 7th April 2017 passed by the Income Tax Appellate Tribunal, rejecting the appeals being I.T.A.Nos.3011 and 3077/Mds/2016 filed by the appellant assessee against orders...
