Tag: substantial question of law

There is distinction between questions of law proposed & questions framed by  Court – SC

There is distinction between questions of law proposed by appellant for admission of  appeal and  questions framed by  Court – Supreme Court ABCAUS Case Law Citation:ABCAUS 2880 (2019) (04) SC In the instant case, the appeal was filed against the judgment passed by the High Court dismissing the appeal of the Income Tax Department. The …

Income tax law on substantial question of law – SC explains options before High Court

Income tax law on substantial question of law – Supreme Court explains options available before the High Court when no question of law is urged or framed ABCAUS Case Law Citation:ABCAUS 2803 (2019) (02) SC Important Case Laws Cited/relied upon by the parties State of Maharashtra vs. Vithal Rao Pritirao Chawan, (1981) 4 SCC 129, Jawahar Lal Singh vs. Naresh Singh & Ors.,  (1987) 2 SCC 222, State of U.P. …

No penalty imposable u/s 271(1)(c) where High Court accepted substantial question of law u/s 260A against quantum appeal showing that issue is debatable

In a recent judgment, ITAT Delhi has stated that where High Court accepted substantial question of law u/s 260A, against the quantum appeal, itself shows that issue was debatable and in such a case no penalty was imposable u/s 271(1)(c) of the Income-tax Act, 1961. Case Law Details: ITA …