Appeal of the assessee was pending before High Court on one substantial question of law . The assessee moved petition before Supreme Court and contended that that two more questions of law that arose from order of Tribunal, that had not been framed by High Court . and relied on case of CIT v. Mastek Ltd. ( 2013) 215 Taxman 86 / 358 ITR 252 / 259 CTR 577 (SC) where in the Court held that High Court has power to frame substantial questions of law other than questions on which appeal has been admitted at the time of final hearing of appeal . Honourable court directed High Court that it would keep in view order passed by this Court in Mastek Ltd.’s case (supra) while considering whether or not two questions of law which assessee intended to press for consideration need to be framed at time of hearing of appeal .
Convergys India Services (P.) Ltd. v CIT (2014) 221 Taxman 114 / 269 CTR 127 ( SC)
S.260A :Appeal -High Court – Substantial question of law- High court is directed to consider the substantial question of law at the time of final hearing of appeal in respect of questions which was not pressed at the time of admission of appeal. [ S. 10A, 260A (4) , 261 ]