Home Case Index All Cases Income Tax Income Tax + SC Income Tax - 2013 (10) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (10) TMI 876 - SC - Income TaxModification application to modify the grounds of appeal – Held that:- At that juncture, the court shall address to the issue whether a substantial question of law as sought to be introduced by way of amendments could have been incorporated in the appeal which has been preferred by the revenue and pending before the High Court without assailing the other judgment of the Income Tax Appellate Tribunal - Once an amendment is allowed by way of an interim measure, his opposition that no appeal has been preferred against the judgments of Income Tax Appellate Tribunal, would become frustrated – Hence, modified the order of High Court – Decided in favor of Assessee.
|