HC cannot dismiss Revenue’s appeal in limine holding that no substantial question of law involved

Pr. CIT Vs Nokia India Pvt. Ltd. (Supreme Court of India)

Conclusion: High Court was not justified in dismissing the appeal on the ground that the appeal did not involve any substantial question of law as it had to decide validity of s. 148 notice, whether notice based on change of opinion, assessed reasons to believe and findings

Please become a Premium member. If you are already a Premium member, login here to access the full content.