Tag: substantial question of law
Tax Appeal to High Court-what constitutes Substantial Question of Law ? The First Appellate Authority under the Income Tax Act, 1961 (the Act) is Commissioner of Income Tax (Appeals) . The second appeal against the order passed by (FAA) lies to the Income Tax Appellate Tribunal (ITAT). …
When substantial question of law admitted by High Court, it is apparent that addition is debatable – ITAT ABCAUS Case Law Citation: ABCAUS 1274 (2017) (06) ITAT Assessment Year : 1999-2000 Date/Month of Pronouncement: May, 2017 Important Case Laws Cited relied upon: Rupam Mercantile vs. DCIT (2004) 91 …
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) In a recent judgment, ITAT Delhi has stated that where High Court accepted substantial question of law u/s …
