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Case Law Details

Case Name : Qazi Shabir Ahmed Vs ITO (Jammu & Kashmir High Court)
Related Assessment Year :
RELEVANT PARAGRAPH 9. It is settled position of law that appeal is creature of Statute and appeal can be filed only when permitted by Statute and can be filed on the grounds mentioned In the Statute. In terms of section 260-A the High Court gets power to hear and decide an appeal only when a substantial question of law is involved. The section 260-A of the Act of 1961 thus, authorizes the High Court to hear an appeal only when substantial question of law is involved. The appellant has not specifically formulated any substantial question of law in his memorandum of appeal, but at para (6) of th...
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