TMI Blog2017 (9) TMI 366X X X X Extracts X X X X X X X X Extracts X X X X ..... le of “legislation by incorporation”; fourthly, Section 100 is bodily lifted from the Code and incorporated as Section 27-A in the Act; and lastly, since both Sections are akin to each other in all respects, the appeal filed under Section 27-A of the Act has to be decided like a second appeal under Section 100 of the Code. Now coming to the facts of the case, we find that the High Court proceeded to decide the appeals without formulating the substantial question(s) of law. Indeed, the High Court did not make any effort to find out as to whether the appeals involved any substantial question(s) of law and, if so, which is/are that question(s) and nor it formulated such question(s), if in its opinion, really arose in the appeals. The High C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 83 and 1983-84. The issue involved in these three assessment years was decided by the Tribunal in favour of the appellant (assessee) which gave rise to filing of the appeals before the High Court by the Revenue under Section 27-A of the Act questioning therein the legality and correctness of the orders of the Tribunal. As mentioned above, the High Court allowed the appeals filed by the Revenue, which has given rise to filing of these appeals by way of special leave before this Court by the assessee. 4) The short question, which arises for consideration in these appeals, is whether the High Court was justified in allowing the appeals filed by the Revenue and thereby was justified in setting aside the orders passed by the Tribunal. 5) H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (4) Where the High Court is satisfied that a substantial question of law is involved in any case, it shall formulate that question. (5) The appeal shall be heard only on the question so formulated and the respondent shall, at the time of hearing of the appeal, be allowed to argue that the case does not involve such question: Provided that nothing in this sub-section shall be deemed to take away or abridge the power of the Court to hear, for reasons to be recorded, the appeal on any other substantial question of law not formulated by it, if it is satisfied that the case involves such question. (6) The High Court shall decide the question of law so formulated and deliver such judgment thereon containing the grounds on which suc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uestion of law involved in the appeal and if it does so it acts illegally and in abnegation or abdication of the duty case on Court. The existence of substantial question of law is the sine qua non for the exercise of the jurisdiction under the amended Section 100 of the Code. (See Kshitish Chandra Purkait v. Santosh Kumar Purkait,(1997) 5 SCC 438 Panchugopal Barua v. Umesh Chandra Goswami, (1997) 4 SCC 413 and Kondiba Dagadu Kadam v. Savitribai Sopan Gujar, (1999) 3 SCC 722.) 9) His Lordship then in Paras 10 to 14 succinctly explained the meaning of the words substantial question of law and question of law and held that in order to admit the second appeal, what is required to be made out by the appellant being sine qua non for ex ..... X X X X Extracts X X X X X X X X Extracts X X X X
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