https://www.taxtmi.com/caselaws?id=442601 In an appeal under Section 260A of the Income-tax Act, the High Court must first determine whether a substantial question of law arises, formulate that question, and then hear the parties only on that basis. Hearing the appeal on merits without prior formulation, and framing the question only while preparing judgment, is inconsistent with the statutory scheme and procedurally invalid. The Supreme Court set aside the impugned judgment and remanded the matter for reconsideration in accordance with law. en-us Tue, 29 Aug 2023 00:00:00 +0530 Mon, 01 Jun 2026 11:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442601 In an appeal under Section 260A of the Income-tax Act, the High Court must first determine whether a substantial question of law arises, formulate that question, and then hear the parties only on that basis. Hearing the appeal on merits without prior formulation, and framing the question only while preparing judgment, is inconsistent with the statutory scheme and procedurally invalid. The Supreme Court set aside the impugned judgment and remanded the matter for reconsideration in accordance with law. Case-Laws Income Tax Tue, 29 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442601