HC not justified in dismissing appeal on the ground that it has rendered infructuous

CIT Vs Ms Gopal Shri Scrips Pvt. Ltd. (Supreme Court) The short question, which arises for consideration in this appeal, is whether the High Court was justified in dismissing the appeal filed by the Income Tax Department on the ground that it has rendered infructuous. Having heard the learned counsel for the appellant (Income Tax Department) and on perusal of the record of the case, we are constrained to allow the appeal, set aside the impugned order and remand the case to the High Court for deciding the appeal afresh on merits in accordance with law. Mere perusal of the impugned order quoted ...