Ritesh Kumar Boyed v. Commissioner of Income-tax, Kolkata-XIV
[Citation -2015-LL-0323-11]
| Citation | 2015-LL-0323-11 |
|---|---|
| Appellant Name | Ritesh Kumar Boyed |
| Respondent Name | Commissioner of Income-tax, Kolkata-XIV |
| Court | SUPREME COURT |
| Relevant Act | Income-tax |
| Date of Order | 23/03/2015 |
| Judgment | View Judgment |
| Bot Summary: | It is submitted by Mr. Shiv Shankar Banerjee, learned counsel for the appellant that the High Court has reversed the decision of Income Tax Appellate Tribunal, Kolkata in ITAT No.187 of 2013 whereby it had allowed the appeal preferred by the assessee against the judgment and order passed by the Commissioner of Income Tax who, in exercise of its power under Section 263 of the Income Tax Act, 1961, has overturned the view expressed by the Assessing Officer. It is submitted by the learned counsel for the appellant that it was absolutely necessary on the part of the High Court to frame substantial questions of law and thereafter proceed with the matter. Signature Not Verified On a careful scrutiny of the order, we find that no Digitally signed by substantial question of law was framed. Gulshan Kumar Arora Date: 2015.03.26 15:44:50 IST When the judgment and Reason: order passed by the tribunal was reversed, we are disposed to think, it was incumbent on the part of the High Court to frame 2 substantial questions of law and thereafter proceed with the matter. That having not been done, we set aside the judgment and order passed by the High Court and remit the matter to the High Court to proceed in accordance with law. In the result, the appeal is allowed and the judgment and order passed by the High Court are set aside and the matter is remitted to the High Court for appropriate decision in accordance with law. UPON hearing the counsel the Court made the following ORDER Leave granted. |