2017 (7) TMI 853

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e are of the opinion that the question formulated above is a substantial question of law which arises for determination and, therefore, the High Court should not have dismissed the appeal of the Revenue in limine. Having regard to the fact that it is an old matter, we could have decided the aforesaid question of law ourselves. However, since the respondent has not put any appearance, we are ref .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... h a simple observation that no substantial question of law is involved. After hearing Mr. Sanghi, learned senior counsel appearing on behalf of the appellant/Revenue, we are of the opinion that the question formulated above is a substantial question of law which arises for determination and, therefore, the High Court should not have dismissed the appeal of the Revenue in limine. Having regar .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X