TMI Blog2019 (3) TMI 903X X X X Extracts X X X X X X X X Extracts X X X X ..... e High Court dismissed the appeal without deciding any issue arising in the case saying that it is not necessary. The main issue involved in this appeal, as rightly taken note of by the High Court in para 6, was with regard to the applicability of Section 35D of the Act to the respondent assessee( Bank). It was, however, not decided. In our view, the High Court should have framed the substantial question of law on the applicability of Section 35D of the Act in addition to other questions and then should have answered them in accordance with law rather than to leave the question(s) undecided. As the issue with regard to applicability of Section 35D of the Act to the respondent Bank is already pending consideration before the High Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... undertaking, are entitled to claim the deduction under Section 35D of the Act. The Assessing Officer passed an order dated 31.10.2009 which gave rise to the proceedings before the Commissioner under Section 263 of the Act which resulted in passing of an adverse order dated 14.11.2011 by the Commissioner. 7. This gave rise to filing of the appeal by the respondent before the ITAT against the order of the Commissioner. By order dated 05.12.2014, the ITAT allowed the appeal which gave rise to filing of the appeal by the Revenue (Income Tax Department) in the High Court under Section 260A of the Act. 8. By impugned order, the High Court dismissed the appeal after hearing both the parties giving rise to filing of this appeal by way of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he question(s) undecided. 15. It was brought to our notice that the issue with regard to applicability of Section 35D of the Act to the respondent Bank is already pending consideration before the High Court at the instance of the respondent in one appeal. If that be so, both the appeals, in our view, should be decided together. 16. It is for all these reasons, we are of the view that the impugned order is not legally sustainable. 17. In view of the foregoing discussion, the appeal succeeds and is accordingly allowed. The impugned order is set aside. The appeal is accordingly remanded to the High Court for its decision on merits in accordance with law along with another appeal, if pending, after framing proper substantial question(s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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