TaxTMI 
TaxTMI 
2018 (3) TMI 1185
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....e during the Assessment Year 2011-12 corresponding to the Previous Year 2010-11. 3.It was the case of the respondent-assessee that she had received a sum of Rs. 60,00,000/- from her mother as gift. The money was given by the respondent-assessee's mother to the respondent-assessee for admission of her son, Rufus Mathew Rajee in a private medical college. The assessee also claimed that she has received a sum of Rs. 30,61,000/- from her husband, Shri.Khalur Rajeev. 4.It appears that the Assessing Officer proceeded to treat the aforesaid gift amounts received by the respondent-assessee from her mother and her husband respectively as undisclosed income of the respondent-assessee. The reasoning for the addition was that the respondent-assessee had not been able to explain the source from which the respondent-assessee's husband and the respondent-assessee's mother gave the money to the respondent-assessee. 5.Aggrieved by the addition, the respondent-assessee filed an appeal, being I.T.A.No.585/CIT(A)-Pdy/13-14 before the Commissioner of Income Tax (Appeals), Puducherry. By an order dated 30.03.2015, the learned Commissioner of Income Tax (Appeals) allowed the appeal o....
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....l Commissioner or Commissioner. (b) [***]; (c) in the form of a memorandum of appeal precisely stating therein the substantial question of law involved. (2A) The High Court may admit an appeal after the expiry of the period of one hundred and twenty days referred to in clause (a) of sub-section (2), if it is satisfied that there was sufficient cause for not filing the same within that period. (3) Where the High Court is satisfied that a substantial question of law is involved in any case, it shall formulate that question. (4) The appeal shall be heard only on the question so formulated, and the respondents shall at the hearing of the appeal, be allowed to argue that the case does not involve such question: Provided that nothing in this sub-section shall be deemed to take away or abridge the power of the Court to hear, 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. (5) The High Court shall decide the question of law so formulated and deliver such judgment thereon containing the grounds on which such decision is....
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....7-28) 55 IA 235 : AIR 1928 PC 172] the phrase "substantial question of law" as it was employed in the last clause of the then existing Section 100 CPC (since omitted by the Amendment Act, 1973) came up for consideration and their Lordships held that it did not mean a substantial question of general importance but a substantial question of law which was involved in the case. In Sir Chunilal case [1962 Supp (3) SCR 549 : AIR 1962 SC 1314] the Constitution Bench expressed agreement with the following view taken by a Full Bench of the Madras High Court in Rimmalapudi Subba Rao v. Noony Veeraju [AIR 1951 Mad 969 : (1951) 2 MLJ 222 (FB)] : (Sir Chunilal case [1962 Supp (3) SCR 549 : AIR 1962 SC 1314], SCR p. 557) "When a question of law is fairly arguable, where there is room for difference of opinion on it or where the Court thought it necessary to deal with that question at some length and discuss alternative views, then the question would be a substantial question of law. On the other hand if the question was practically covered by the decision of the highest court or if the general principles to be applied in determining the question are well settled and the only question wa....
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....e at all stages and impelling necessity of avoiding prolongation in the life of any lis. (See Santosh Hazari v. Purushottam Tiwari [(2001) 3 SCC 179].) 24.The principles relating to Section 100 CPC relevant for this case may be summarised thus : (i) An inference of fact from the recitals or contents of a document is a question of fact. But the legal effect of the terms of a document is a question of law. Construction of a document involving the application of any principle of law, is also a question of law. Therefore, when there is misconstruction of a document or wrong application of a principle of law in construing a document, it gives rise to a question of law. (ii) The High Court should be satisfied that the case involves a substantial question of law, and not a mere question of law. A question of law having a material bearing on the decision of the case (that is, a question, answer to which affects the rights of parties to the suit) will be a substantial question of law, if it is not covered by any specific provisions of law or settled legal principle emerging from binding precedents, and, involves a debatable legal issue. A substantial question of l....