https://www.taxtmi.com/caselaws?id=442601 The SC set aside the judgment of the HC of Delhi, which had disposed of an appeal under Section 260A of the Income Tax Act on merits without formulating a substantial question of law. The SC emphasized the necessity of adhering to the procedural requirement of identifying a substantial question of law before hearing an appeal on its merits. The case was remanded to the HC for reconsideration following the correct procedure. The appeal was allowed, with no costs awarded, and all pending applications were disposed of. Parties were instructed to appear before the HC without awaiting further notice. en-us Tue, 29 Aug 2023 00:00:00 +0530 Mon, 27 Nov 2023 10:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442601 The SC set aside the judgment of the HC of Delhi, which had disposed of an appeal under Section 260A of the Income Tax Act on merits without formulating a substantial question of law. The SC emphasized the necessity of adhering to the procedural requirement of identifying a substantial question of law before hearing an appeal on its merits. The case was remanded to the HC for reconsideration following the correct procedure. The appeal was allowed, with no costs awarded, and all pending applications were disposed of. Parties were instructed to appear before the HC without awaiting further notice. Case-Laws Income Tax Tue, 29 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442601