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TMI Blog2019 (4) TMI 633X X X X Extracts X X X X X X X X Extracts X X X X ..... tions framed need to be answered by the High Court on their respective merits while deciding the appeal filed by the Revenue (appellant herein) u/s 260A. We are, therefore, of the view that such order is not legally sustainable in law and hence deserves to be set aside. The appeal succeeds and is accordingly allowed. The impugned order is set aside. The case is remanded to the High Court for answering the aforementioned questions on merits in accordance with law. - CIVIL APPEAL No. 3450 OF 2019 (Arising out of S.L.P.(C) No.32222 of 2017) - - - Dated:- 8-4-2019 - ABHAY MANOHAR SAPRE And DINESH MAHESHWARI, JJ. JUDGMENT Abhay Manohar Sapre, J. 1. Leave granted. 2. This appeal is filed against the final judgment and order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issing the Revenue's appeal by the High Court. The Revenue has felt aggrieved by the order of the High Court dismissing their appeal in limine and has filed the present appeal by way of special leave in this Court. 9. The short question, which arises for consideration in this appeal, is whether the High Court was right in dismissing the Revenue's appeal in limine holding that it did not involve any substantial question of law. 10. Having heard the learned counsel for the parties and on perusal of the record of the case, we are of the view that the High Court was not justified in dismissing the appeal on the ground that the appeal did not involve any substantial question of law. We are, therefore, constrained to allow this appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e notice is held proper and legal, whether the finding recorded by the ITAT on the merits of the case on each item, which is subject matter of the notice, is legally sustainable. 12. In our considered view, the aforementioned four questions framed need to be answered by the High Court on their respective merits while deciding the appeal filed by the Revenue (appellant herein) under Section 260A of the Act. 13. We are, therefore, of the view that such order is not legally sustainable in law and hence deserves to be set aside. 14. In view of the foregoing discussion, the appeal succeeds and is accordingly allowed. The impugned order is set aside. The case is remanded to the High Court for answering the aforementioned questions on m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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