2003 (7) TMI 60

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....ing Income-tax Appeal No. 163 of 2001, a Division Bench on December 10, 2001, after hearing learned counsel for the appellant, framed the substantial question of law. This application is filed for recalling the order made by the Division Bench at the stage of admission formulating the question of law. Learned counsel for the applicant submitted that there is usual practice in this court that befor....

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....ear, for reasons to be recorded, the appeal on any other substantial question of law not formulated by it, if it is satisfied that the case involves such question." According to learned counsel for the applicant, a plain reading of these two sub-sections makes it abundantly clear that before framing a question of law, the court should hear the respondents. He submits that proper assistance can ....

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.... of second appeal or in the case of appeal under section 260A of the Income-tax Act, 1961, a substantial question of law is required to be framed by the court. It is known that at the time of passing ad interim relief, the respondent is not required to be heard. If he appears on caveat then he may be heard as to whether ad interim relief is to be granted or not. Even if the respondent appears on c....

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....aw and, therefore, that question of law is required to be formulated. There is no mandatory requirement of issuing notice in appeal before its admission or before formulating questions of law. Even after the admission of appeal or framing questions of law notice is required to be issued for hearing of the appeal. Therefore, sub-section (4) of section 260A of the Income-tax Act, 1961, makes it clea....