Appeal Disposal of Appeal on Ground that There was no Substantial Question of Law, While there was oneNot Justified

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The Tax Publishers Income Tax--Appeal Disposal of Appeal on Ground that There was no Substantial Question of Law, While there was one--Not Justified Akhilesh Kumar Sah In PCIT v. Nokia India Pvt. Ltd. (2019) 413 ITR 146 (SC) : [Civil Appeal No. 3450 of 2019 (Arising out of section L.P.(C) No. 32222 of 2017), decided on 8-4-2019], appeal was filed against the final judgment and order dated 21-4-2017 passed by the High Court of Delhi at New Delhi in ITA No. 854 of 2016, whereby the Division Bench of the High Court dismissed the appeal filed by the appellant. In other words, the High Court was of the view that since the appeal did not involve any substantial question of law, it deserved dismissal in limine. The Supreme Court held that there was such question and remanded the matter to High Court. 1. Introduction Notice under Section 148 for reopening an assessment has remained controversial issue in many cases. Many-a-times issue of notice has been challenged and reassessment proceedings have been held to be invalid on the ground of not following of the conditions precedent for issue of notice under above mentioned section A very recent case of Supreme Court is an illustrative one in this respect. SUBSCRIBE FOR FULL CONTENT

The Tax Publishers

Income Tax--Appeal

Disposal of Appeal on Ground that There was no Substantial Question of Law, While there was one--Not Justified

Akhilesh Kumar Sah

In PCIT v. Nokia India Pvt. Ltd. (2019) 413 ITR 146 (SC) : [Civil Appeal No. 3450 of 2019 (Arising out of section L.P.(C) No. 32222 of 2017), decided on 8-4-2019], appeal was filed against the final judgment and order dated 21-4-2017 passed by the High Court of Delhi at New Delhi in ITA No. 854 of 2016, whereby the Division Bench of the High Court dismissed the appeal filed by the appellant. In other words, the High Court was of the view that since the appeal did not involve any substantial question of law, it deserved dismissal in limine. The Supreme Court held that there was such question and remanded the matter to High Court.

1. Introduction

Notice under Section 148 for reopening an assessment has remained controversial issue in many cases. Many-a-times issue of notice has been challenged and reassessment proceedings have been held to be invalid on the ground of not following of the conditions precedent for issue of notice under above mentioned section A very recent case of Supreme Court is an illustrative one in this respect.