2022 (4) TMI 398

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..... igh Court dismissing the appeal is unsustainable. Under the circumstances, the impugned order is hereby quashed and set aside. The matter is remanded to the High Court to decide and dispose of the appeal afresh in accordance with law and on its own merits. If the High Court is of the opinion that the proposed questions of law are not substantial questions of law and they are on factual aspects, .....

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..... igh Court has dismissed the said appeal preferred by the appellant herein Revenue, the present appeal has been preferred by the Revenue. 2. As per the office report the respondent is served. From the office report, it appears that the respondent assessee sent a letter to the Registry of this Court on 22.10.2021 to grant an adjournment of three months. The time was accordingly granted. Despi .....

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..... easoning given by the High Court while dismissing the appeal except recording that having gone through the materials on record, we are of the view that none of the questions as proposed by the revenue could be termed as the substantial questions of law. All the questions proposed are on factual aspects of the matter . Hence, issue notice for final disposal returnable within six weeks. .....

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