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| The Tax Publishers2020 TaxPub(DT) 0541 (SC) : (2019) 267 TAXMAN 0490 INCOME TAX ACT, 1961
Section 261 Section 5
Where the department preferred SLP to appeal against the judgment of Himachal Pradesh High Court in Pr. CIT v. H.P. Infrastructure Development Board [IT Appeal No. 16 of 2017, dt. 1-11-2018] : 2020 TaxPub(DT) 540 (HP-HC), whereby the High Court held that no question of law, much less substantial question of law, arose for consideration in the present appeal, which required consideration by this Court. Revenue invited attention to the statutory provisions, which in the given facts and circumstances of the case, was not necessary to discuss, for no substantial question of law arose for consideration at all, the Supreme Court dismissed the SLP.
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Appeal (Supreme Court) - Special leave petition - Income - Accrual--Transaction on behalf of the government and interest accrued on the deposit
Department preferred SLP to appeal against the judgment of Himachal Pradesh High Court in Pr. CIT v. H.P. Infrastructure Development Board [IT Appeal No. 16 of 2017, dt. 1-11-2018] : 2020 TaxPub(DT) 540 (HP-HC), whereby the High Court held that no question of law, much less substantial question of law, arose for consideration in the present appeal, which required consideration by this Court. Revenue invited attention to the statutory provisions, which in the given facts and circumstances of the case, was not necessary to discuss, for no substantial question of law arose for consideration at all. Held: The Supreme Court dismissed the SLP.
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