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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Income-tax tribunal hearing of applications: Rule 43 requires dismissal when no question of law arises u/s 254(1).</h1> Rule 43 mandates that, on the scheduled or adjourned hearing date, the Income-tax Appellate Tribunal must hear the parties and dismiss an application if it forms the opinion that no question of law arises from the order made under section 254(1). The operative effect is that applications lacking a question of law are to be rejected at the hearing stage, preventing further proceedings on such applications.
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