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2019 (5) TMI 201

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..... set out three questions. It is not in dispute that the High Court did not frame any question as required u/s 260A (3) As relying on M/s A.A. Estate Pvt. Ltd. . [2019 (4) TMI 957 - SUPREME COURT] these appeals have to be allowed and the case needs to be remanded to the High Court for hearing afresh on merits. Appeals allowed. The impugned order is set aside. The appeals are remanded to the High Court for hearing afresh only after framing appropriate substantial question(s) of law as required u/s 260A( 3). - CIVIL APPEAL Nos. 4515-4524 OF 2019 (Arising out of S.L.P.(C) Nos.14053-14062 of 2017) - Dated:- 1-5-2019 - ABHAY MANOHAR SAPRE And DINESH MAHESHWARI, JJ. JUDGMENT Abhay Manohar Sapre, J. 1. Leave granted. 2. These appeals are filed again .....

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..... hat in Para 4, the High Court observed, "Assessee has raised the following questions of law in its appeals and then set out four questions. Likewise, in Para 5, the High Court observed, "Revenue has raised the following questions of law in its appeals and then set out three questions. 9. It is not in dispute that the High Court did not frame any question as required under Section 260A (3) of the Act. 10. This Court recently examined this question in Civil Appeal No.3968 of 2019 arising out of S.L.P.(c) No.29524 of 2017 (PR. Commissioner of Income Tax Central2 vs. M/s A.A. Estate Pvt. Ltd.) decided on 16.04.2019. Paras 21 to 26 and 28 are apposite which read as under: 21. As is clear from reading of Para 2, the two questions set ou .....

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..... a right to argue at the time of hearing of the appeal that the questions framed were not involved in the appeal and this the respondent could urge by taking recourse to subsection (5) of Section 260A of the Act. But this stage in this case did not arise because as mentioned above, the High Court neither admitted the appeal nor framed any question as required under subsection (3) of Section 260A of the Act. The expression such question referred to in subsection (5) of Section 260A of the Act means the questions which are framed by the High Court under subsection (3) of Section 260A at the time of admission of the appeal and not the one proposed in Section 260A (2) (c) of the Act by the appellant. 26. We are, therefore, of the view that the .....

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