2014 (2) TMI 563

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Mr. Rupesh Kumar, Adv. Mr. S.A. Haseeb, Adv. Mrs Anil Katiyar,Adv. For the Respondent : Mr. Uday U Lalit, Sr. Adv. Mr. Gagan Sanghi, Adv. Mr. Rameshwar Prasad Goyal,Adv. ORDER 1. Delay condoned. 2. Leave granted. 3. These appeals are directed against the order passed by the High Court of Bombay in Income Tax Appeal Nos. 49 and 152 of 2010 dated 12.10.2011. 4. By the impugned ord....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....said appeals, the revenue had taken up four questions of law for consideration and decision by the High Court. The questions of law that were raised by the Revenue are as under: "(1) Whether on the facts and circumstances of the case the Hon'ble ITAT was justified in law in holding that there were no contracts between the assessee and the truck owners to whom the freight payments were made to b....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ting to any one of the questions of law that were raised and canvassed before it, by a cryptic and non- speaking order had dismissed the Income Tax Appeals. Aggrieved by the order passed by the High Court the revenue is before us in these civil appeals. 7. This Court has time and again said that High Court while disposing of an appeal should first raise substantial question of law for considera....