9911796707
TMI Blog2019 (3) TMI 903X X X X Extracts X X X X X X X X Extracts X X X X ..... is filed against the final judgment and order dated 01.08.2017 passed by the High Court of Judicature at Bombay in ITA No.599/2015 whereby the High Court dismissed the appeal filed by the appellant herein. 3. This appeal involves a short point as would be clear from the facts stated infra. 4. The appellant is the Union of India (Income Tax Department) and the respondent Bank is the assessee. 5. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 dismisse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal bipartite. In other words, the High Court did not dismiss the appeal in limine on the ground that the appeal does not involve any substantial question of law; Second, the High Court dismissed the appeal without deciding any issue arising in the case saying that it is not necessary. (see para 6). 13. Third, the main issue involved in this appeal, as rightly taken note of by the High Court in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y 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) of law arising in the case. 18. We have not expressed any opinion on the m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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