Supreme Court of India
Ryatar Sahakari Sakkarre Karkhane Niyamit v. Asst. Commissioner of Income Tax C-1 & Ors.
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
What the Court ordered
In view of the foregoing discussion, the appeals are allowed.
Judgment, page 4
From the headnote
Income Tax Act, 1961 – s.260- – Substantial question of law – The appeal is to be heard on merits, only on the questions framed by the High Court under sub-section (3) of s.260- of the Act as provided under s.260A(4) of the Act – In the instant case, High court did not frame substantial question of law as required under s. 260- (3) of the Act – Matter remanded to High Court for hearing afresh only after framing appropriate substantial question of law as required under s. 260A(3) of the Act – Appeal.…
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