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TMI Blog2023 (9) TMI 223X X X X Extracts X X X X X X X X Extracts X X X X ..... not formulate any substantial question of law at the time of admitting the appeal, rather the appeal was heard on merits and in the absence of formulating the substantial question of law the appeal was reserved for judgment. During the course of preparation of the judgment, the question of law was framed stated to be a question of law and the matter was then admitted and at the same time considered on merits. Issuance of notice prior to admission without framing any substantial question(s) of law is not contemplated under Section 260A. The High Court has either to admit or not admit the appeal. If the High Court admits the appeal then substantial question(s) of law has to be framed and the respondent put on notice on such substanti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the sake of convenience) was disposed of on merits without being argued on the substantial question of law. Being aggrieved, the appellant has filed this appeal. We have heard Mr. C. S. Aggarwal, learned Senior Counsel for the appellant-assessee and Mr. Balbir Singh, learned ASG for the respondent-Revenue and perused the material on record. The main grievance of the appellant-assessee is with regard to the manner of disposal of the appeal filed by the respondent- Revenue, by the High Court. In this regard our attention was drawn to the impugned order to contend that the said appeal was heard finally by the High Court without initially formulating a substantial question of law as required under Section 260A of the Act. He drew our ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were first heard on merits of the appeal in the absence of any formulation of substantial question of law and thereafter on 03.08.2017 the appeal was reserved for judgment. Thereafter, the question of law (not a substantial question of law according to learned senior counsel for the appellant) was formulated and the appeal was allowed on merits. It was submitted that the impugned judgment may be set aside and the matter may be remanded to the High Court so as to comply with the requisite procedure under Section 260A of the Act. Per contra learned ASG appearing for the respondent-Revenue supported the impugned judgment and contended that this is not a case where the appellant was taken by surprise inasmuch as pursuant to the issuan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... [* * * * *] (c)in the form of a memorandum of appeal precisely stating therein the substantial question of law involved. [(2A)The High Court may admit an appeal after the expiry of the period of one hundred and twenty days referred to in clause (a) of sub-section (2), if it is satisfied that there was sufficient cause for not filing the same within that period.] (3) Where the High Court is satisfied that a substantial question of law is involved in any case, it shall formulate that question. (4) The appeal shall be heard only on the question so formulated, and the respondents shall, at the hearing of the appeal, be allowed to argue that the case does not involve such question: Provided that nothing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or no such question of law would arise. The High Court has also the power to formulate a fresh question of law if it so arises on hearing the learned counsel for the respective parties in the event, such a substantial question of law would arise and if the High Court is satisfied the said case involves such a question. Further, Sub-section 7 of Section 260A states that save as otherwise provided in this Act, the provisions of the Code of Civil Procedure, 1908 (5 of 1908), relating to appeals to the High Court shall, as far as may be, apply in the case of appeals under this section . Since the appeal filed under Section 260A of the Act is akin to a Second Appeal, Section 100 read with Order XLII Rule 1 of Code of Civil Procedure would a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r reasons to be recorded, the appeal on any other substantial question of law, not formulated by it, if it is satisfied that the case involves such question. Having discussed the principles for entertainment of an Appeal by the High Court under Section 260A and when the same are applied to the present case, we find that the High Court did not formulate any substantial question of law at the time of admitting the appeal, rather the appeal was heard on merits and in the absence of formulating the substantial question of law the appeal was reserved for judgment. During the course of preparation of the judgment, the question of law was framed stated to be a question of law and the matter was then admitted and at the same time considere ..... X X X X Extracts X X X X X X X X Extracts X X X X
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