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2019 (4) TMI 633 - SC - Income TaxReopening u/s 147 - validity of notice u/s 148 - original assessment u/s 143(1) - "change of the opinion" - High Court dismissing the Revenue's appeal in limine holding that no substantial question of law involved - HELD THAT:- We are of the view that the High Court was not justified in dismissing the appeal on the ground that the appeal did not involve any substantial question of law. We are, therefore, constrained to allow this appeal, set aside the impugned order and remand the case to the High Court for deciding the appellant’s appeal afresh on merits in accordance with law. Four questions framed need to be answered by the High Court on their respective merits while deciding the appeal filed by the Revenue (appellant herein) u/s 260A. We are, therefore, of the view that such order is not legally sustainable in law and hence deserves to be set aside. The appeal succeeds and is accordingly allowed. The impugned order is set aside. The case is remanded to the High Court for answering the aforementioned questions on merits in accordance with law.
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