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HC to formulate substantial question of law & only thereafter hear appeal on merits: SC
Case Law Details
- Case Name
- PR. CIT Vs A. A. Estate Pvt. Ltd (Supreme Court of India)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2008-09
- Courts
- Supreme Court of India
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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...
