Appellant not barred to argue points other than on which appeal is admitted by Court – SC

The appellant/Petitioner not barred to arguing points other than on which the appeal is admitted by Court. SLP against admission of an appeal is not maintainable – SC

In a recent order, the Hon’ble Supreme Court has held that admission of an appeal does not debars the appellant/Petitioner from arguing points other than on which the appeal is admitted with the leave of the Court.

ABCAUS Case Law Citation:
4655 (2025) (07) abcaus.in SC

In the instant case, the Income Tax Department (ITD) had filed a Special Leave Petition (SLP) before the Hon’ble Supreme Court challenging the order of the Bombay High Court in an Income Tax Appeal.

The ITD before the High Court challenged the order passed by the Tribunal/ITAT in limiting the disallowances made by the Assessing Officer (AO) on various counts.

The High Court vide the impugned order admitted the appeal on three common questions of law.

Against the said order the ITD filed a special leave petition contending that the Department had raised more than 10 questions of law but the appeal had only been admitted on some of them meaning thereby that all the other questions had been rejected.

The Hon’ble Supreme Court observed that the said order of the High Court was only an order of admitting of the appeal(s) of the Department on certain questions of law.

The Hon’ble Supreme Court held that the submission of the Department was wholly devoid of merit. It was pointed out that admission of the appeal(s) of the appellant/petitioner does not debars him from arguing points other than on which the appeal(s) are admitted with the leave of the Court.

It was held that the special leave petition against the admission of the appeal is not maintainable and the same was accordingly dismissed both on delay as well as on merit.

Download Full Judgment Click Here >>

• Form 26 to replace Form 3CD of tax audit report by a CA from Tax Year 2026-27
• When no addition is made on the basis of reasons recorded, reopening is bad in law
• No separate compensation for loss of love and affection under MV Act – SC
• Trust accredited by National Open School eligible for registration u/s 12AB & u/s 80G
• Delay in furnishing Form 10B – Covid Period to be excluded as per decision of Supreme Court