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2019 (4) TMI 633

ion 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. - Fo .....

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No.854 of 2016 whereby the Division Bench of the High Court dismissed the appeal filed by the appellant herein. 3. A few facts need mention hereinbelow for the disposal of this appeal, which involves a short point. 4. By impugned order, the Division Bench of the High Court dismissed the Revenue's (appellant herein) appeal filed under Section 260A of the Income Tax Act, 1961 (hereinafter referr .....

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notice contending inter alia that since the impugned notice was based on "change of the opinion" and hence bad in law was upheld by the ITAT resulting in allowing the respondent's appeal and further by dismissing the Revenue's appeal by the High Court. The Revenue has felt aggrieved by the order of the High Court dismissing their appeal in limine and has filed the present appeal .....

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appeal filed by the Revenue (appellant herein) under Section 260A of the Act in the High Court against the order dated 03.06.2016 passed by the ITAT in Appeal No. 1870/DEL/2010 and the same should have been framed by the High Court for deciding the appeal on merits in accordance with law: 1. Whether the ITAT was justified in holding that the notice issued by the AO under Section 148 was bad in law .....

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ion any of these admitted facts. 4 In case, if the notice is held proper and legal, whether the finding recorded by the ITAT on the merits of the case on each item, which is subject matter of the notice, is legally sustainable. 12. In our considered view, the aforementioned four questions framed need to be answered by the High Court on their respective merits while deciding the appeal filed by the .....

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