| COURT: | Supreme Court |
| CORAM: | Abhay Manohar Sapre J, R. K. Agrawal J |
| SECTION(S): | 100 CPC, 260A, 27A of Wealth-tax Act |
| GENRE: | Domestic Tax |
| CATCH WORDS: | substantial question of law |
| COUNSEL: | - |
| DATE: | September 5, 2017 (Date of pronouncement) |
| DATE: | September 9, 2017 (Date of publication) |
| AY: | 1981-82, 1982-83, 1983-84 |
| FILE: | Click here to view full post with file download link |
| CITATION: | |
| S. 260A/27A: Meaning of "substantial question of law" explained. The High Court cannot proceed to hear a second appeal without formulating the substantial question of law involved in the appeal and if it does so it acts illegally and in abnegation or abdication of the duty case on Court | |
The High Court cannot proceed to hear a second appeal without formulating the substantial question of law involved in the appeal and if it does so it acts illegally and in abnegation or abdication of the duty case on Court. The existence of substantial question of law is the sine qua non for the exercise of the jurisdiction under the amended Section 100 of the Code
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