https://www.taxtmi.com/caselaws?id=240704 The High Court emphasized the need for appeals under section 260A of the Income-tax Act to raise substantial questions of law before admission. It clarified that the court must formulate these questions prior to hearing the appeal, citing procedural necessity. Despite the absence of a statutory provision for review, the High Court asserted its inherent power to review orders to rectify procedural or apparent errors. The court differentiated between procedural and merit-based reviews, acknowledging its procedural lapse and allowing review petitions to correct the error, emphasizing the importance of maintaining procedural correctness and ensuring justice. en-us Mon, 08 Apr 2013 00:00:00 +0530 Tue, 10 Dec 2013 10:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240704 The High Court emphasized the need for appeals under section 260A of the Income-tax Act to raise substantial questions of law before admission. It clarified that the court must formulate these questions prior to hearing the appeal, citing procedural necessity. Despite the absence of a statutory provision for review, the High Court asserted its inherent power to review orders to rectify procedural or apparent errors. The court differentiated between procedural and merit-based reviews, acknowledging its procedural lapse and allowing review petitions to correct the error, emphasizing the importance of maintaining procedural correctness and ensuring justice. Case-Laws Income Tax Mon, 08 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240704