Assessee Appeal (High Court)—Substantial question of law—Omission of High Court to consider the issue—High Court having disposed of the appeal under s. 260A without either considering as to whether a substantial question of law was involved or framing the question(s) of law, impugned order is set aside and the case is remitted to the High Court for a fresh decision in accordance with law. (Paras 2 & 3)
Leave granted.
It is contended by counsel for the appellant that the High Court has disposed of the appeal filed under Section 260-A (of Income Tax Act, 1961) in relation to the Assessment Year 1989-90 without either considering as to whether a substantial question of law was involved or framing the question(s) of law. The impugned order, according to him, is not sustainable.
Counsel for the respondent has no objection to the setting aside of the impugned order and remittance of the case to the High Court for a fresh decision in accordance with law. Ordered accordingly.
The appeal is allowed accordingly. No costs.
Sd/-
[ASHOK BHAN]
Sd/-
New Delhi.
November 16, 2007. [D.K. JAIN]