2014 (4) TMI 218

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..... agar,Adv., Mr. Tarun Jain, Adv., Mr. Somnath Shukla, Adv., Mr. Kshitiz Karjee, Adv, Mr. Praveen Kumar, Adv ORDER Heard Mr. R.P. Bhatt, learned senior counsel for the petitioner. We find that appeal filed by the Revenue under Section 260A of the Income Tax Act, 1961 (for short, 'Act') has been admitted by the High Court and two substantial questions of law have been framed for considerat .....

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..... appeal has been admitted remains under Section 260A(4). This power is subject, however, to two conditions, (one) the Court must be satisfied that appeal involves such questions, and (two) the Court has to record reasons therefor. In view of the above legal position, we do not find any justifiable reason to entertain these special leave petitions. Accordingly, the Special leave petitions are dis .....

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