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2015 (3) TMI 1205 - SC - Income TaxRevision u/s 263 - High Court 2014 (4) TMI 1141 - CALCUTTA HIGH COURT has reversed the decision of Tribunal whereby it had allowed the appeal preferred by the assessee against the judgment and order passed by the Commissioner of Income Tax who, in exercise of its power under Section 263 - Held that - On a careful scrutiny of the order, we find that no substantial question of law was framed. When the judgment and order passed by the tribunal was reversed, we are disposed to think, it was incumbent on the part of the High Court to frame substantial questions of law and thereafter proceed with the matter. That having not been done, we set aside the judgment and order passed by the High Court and remit the matter to the High Court to proceed in accordance with law. In the result, the appeal is allowed and the judgment and order passed by the High Court are set aside and the matter is remitted to the High Court for appropriate decision in accordance with law.
Issues: High Court's reversal of decision, failure to frame substantial questions of law, remittal of matter to High Court
In this case, the Supreme Court, comprising Mr. Justice Dipak Misra and Mr. Justice Prafulla C. Pant, addressed the issue of the High Court reversing the decision of the Income Tax Appellate Tribunal without framing substantial questions of law. The appellant argued that the High Court should have framed substantial questions of law before overturning the Tribunal's decision. The Court noted that the High Court failed to do so and set aside its judgment and order. The Court remitted the matter back to the High Court for appropriate decision in accordance with the law. The appellant's appeal was allowed, and the High Court's decision was overturned due to the procedural error of not framing substantial questions of law before reversing the Tribunal's decision. The Court emphasized the importance of following proper procedures in such cases and ensuring that substantial questions of law are framed before making decisions on appeals.
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