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| The Tax Publishers2020 TaxPub(DT) 2365 (Mad-HC) INCOME TAX ACT, 1961
Section 260A
Though in the grounds of appeal before CIT(A) and Tribunal, specific ground had been raised by the assessee as to the adjudication done under section 47(A)(1) of the Indian Stamp Act and the said issue had not been dealt with at all, the substantial question of law raised was answered in favour of assessee.
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Appeal (High Court) - Substantial question of law - Non-consideration of adjudication done under section 47(A)(1) of the Indian Stamp Act -
The question arise for consideration was as to whether order of CIT(A), as confirmed by Tribunal, as to the non-consideration of adjudication done under section 47(A)(1) of the Indian Stamp Act as well as adjudication done by the Chief Revenue Officer / Inspector General of Registration, in the appeal filed under section 47(A)(5) of the Indian Stamp Act, was sustainable in law. Held: The said order passed by the statutory authority under section 47(A)(1) would definitely have a bearing on the adjudication done by the authorities below and despite the fact that specific ground has been raised before the CIT(A) as well as before the ITAT, the said grounds have not been considered and adjudicated. Therefore, substantial question of law raised was answered in favour of assessee.
REFERRED :
FAVOUR : In favour of assessee.
A.Y. : 2009-2010
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