2008 (9) TMI 336

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.... appellant. Mohan Parasaran, Additional Solicitor General (H. Raghavendra Rao and B.V. Balaram Das, Advocates, with him) for the respondent. ORDER 1. Leave granted. 2. The appellant is running a paper mill at Ahmedgarh in District Sangrur, Punjab. It is engaged in the business activity of manufacturing paper. 3. During the previous year relevant to the assessment year 1996-97, the a....

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....t, the expenditure was on capital account, particularly, when the appellant has debited the building account to the extent of Rs. 70,79,862. It may also be noted that the Commissioner of Income-tax (Appeals) as well as the Tribunal held that the expenditure incurred was on revenue account. However, aggrieved by the decision of the Tribunal the matter was carded by the Department in appeal to the H....

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....at purpose, the High Court was required to examine the terms and conditions on which the Forest Department had permitted the appellant to construct an open drain. The High Court was required to consider the effect of diversion of forest land. It is not in dispute that the open drain runs for approximately fourteen kilometres. It is not in dispute that it cuts through the forest land. It is not in ....

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....ramed hereinabove. 6. As stated above, framing of a proper substantial question of law is a mandatory requirement under section 260A of the Income-tax Act. It is very similar to section 100 of the Civil Procedure Code, 1908. Without framing or reframing of such a question the High Court could not have reversed the concurrent finding given by the Commissioner of Income-tax (Appeals) as well as b....