HC to formulate substantial question of law & only thereafter hear appeal on merits: SC

PR. CIT Vs A. A. Estate Pvt. Ltd (Supreme Court) There lies a distinction between the questions proposed by the appellant for admission of the appeal and the questions framed by the Court. The questions, which are proposed by the appellant, fall under Section 260­A (2) (c) of the Act whereas the questions framed by the High Court fall under Section 260­A (3) of the Act. The appeal is heard on merits only on the questions framed by the High Court under sub­ section (3) of Section 260­A of the Act as provided under Section 260­A (4) of the Act. In other words, the appeal is heard only on th...