Substantial question of law restricts appellate admission and confines appeals to the formulated legal question on hearing. An appeal to the High Court from orders of the Appellate Tribunal is permissible only if the High Court is satisfied that a substantial question of law is involved; the Court formulates that question, confines the hearing to it while allowing respondents to contest its existence, and may, for reasons recorded, hear other substantial legal questions. The High Court decides the formulated question with reasons, may determine issues left undecided or wrongly decided by the Tribunal, and hears appeals before a Bench of at least two judges with majority decision rules.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Substantial question of law restricts appellate admission and confines appeals to the formulated legal question on hearing.
An appeal to the High Court from orders of the Appellate Tribunal is permissible only if the High Court is satisfied that a substantial question of law is involved; the Court formulates that question, confines the hearing to it while allowing respondents to contest its existence, and may, for reasons recorded, hear other substantial legal questions. The High Court decides the formulated question with reasons, may determine issues left undecided or wrongly decided by the Tribunal, and hears appeals before a Bench of at least two judges with majority decision rules.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
