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2019 (5) TMI 201

terpretation of language of section 40(a)(ia) - TDS u/s 194C - payments made to the harvesters and transporters - HELD THAT:- We find that 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. 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 all .....

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, learned senior counsel for the respondents. 7. Having heard the learned counsel for the parties and on perusal of the record of the case, we are inclined to allow these appeals, set aside the impugned order and remand the case to the High Court with a request to decide the appeals afresh on merits in accordance with law. 8. The need to remand these appeals is called for because from the perusal of the order, we find that 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 th .....

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s of law so as to attract the rigor of Section 260A of the Act for its admission and accordingly should have dismissed the appeal in limine. 25. It was, however, not done and instead the High Court without admitting the appeal and framing any question of law issued notice of appeal to the respondent assessee, heard both the parties on the questions urged by the appellant and dismissed it. In our view, the respondent had 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 n .....

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