https://www.taxtmi.com/caselaws?id=11594 The court, led by B. C. PATEL C. J., ruled on the issue of admitting Income-tax Appeals without hearing respondents for framing substantial questions of law under Section 260A of the Income-tax Act, 1961. It held that respondents need not be heard before formulating questions of law during the admission process. The court emphasized that the respondent's right to be heard primarily pertains to ad interim relief rather than admission. The provisions of the Code of Civil Procedure, 1908, apply to appeals under Section 260A, and there is no mandatory requirement to issue notice before admission or formulating questions of law. The court rejected the application to recall the order, confirming the appeal's admission without prior hearing of respondents. en-us Thu, 10 Jul 2003 00:00:00 +0530 Sun, 31 Jan 2010 11:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11594 The court, led by B. C. PATEL C. J., ruled on the issue of admitting Income-tax Appeals without hearing respondents for framing substantial questions of law under Section 260A of the Income-tax Act, 1961. It held that respondents need not be heard before formulating questions of law during the admission process. The court emphasized that the respondent's right to be heard primarily pertains to ad interim relief rather than admission. The provisions of the Code of Civil Procedure, 1908, apply to appeals under Section 260A, and there is no mandatory requirement to issue notice before admission or formulating questions of law. The court rejected the application to recall the order, confirming the appeal's admission without prior hearing of respondents. Case-Laws Income Tax Thu, 10 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11594