Section 260A: HC Must Frame Substantial Question of Law Before Admitting Appeal Under- SC

Bikram Singh Vs PCIT (Supreme Court of India)

Supreme Court of India has set aside a judgment by the Delhi High Court in a tax appeal, citing a clear procedural non-compliance with Section 260A of the Income Tax Act, 1961. The apex court remanded the case back to the Delhi High Court, instructing it to adhere strictly to the statutory requirements for entertaining and hearing appeals.

The appellant, Bikram Singh, an assessee, challenged the Delhi High Court’s judgment dated August 25, 2017, in ITA No. 55/2017. The primary grievance was that the High Court had disposed

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