TMI Blog2016 (7) TMI 1249X X X X Extracts X X X X X X X X Extracts X X X X ..... . Janardhana Rao vs. Joint Commissioner of Income Tax [2005 (1) TMI 14 - SUPREME Court ] wherein held the appeal to the High Court lies only when a substantial question of law is involved. It is essential for the High Court to first formulate a question of law and thereafter proceed in the matter. Thus in relation to the entertaining of an Appeal under Section 260- A he following questions are fra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal was justified in treating the order passed by CIT(A) as an order under section 250 of the Act and accordingly appealable, while the order was of rejection of stay application? X X X X Extracts X X X X X X X X Extracts X X X X ..... e-tax Act, 1961, the following questions are framed: "Q. 1. Whether Under the facts and circumstances of the case, the learned Income Tax Appellate Tribunal failed to consider its own Third Member Bench Judgment in the case of Rajya Krishi Utpadan Mandi Parishad vs. ITO 2(2), Lucknow dated 22.4.2014 forA.Y.2001-02 to 2003 -04 and 2006-07 in 153 ITD 101 (TM) (Lko) (2015) wherein, it had been ..... X X X X Extracts X X X X X X X X Extracts X X X X
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