Allowing the appeal of the assessee the court held that ,High Court was not justified in dismissing the appeal without admitting the appeal and framing any question of law and dismissing it is not in conformity with the mandatory procedure .High Court is directed to hear the appeal following the mandatory procedure. ( AY. 2005 -06 , 2006 -07)
Ryatar Sahakari Sakkarre Karkhane Niyamit v .ACIT ( 2019) 308 CTR 507/ 264 Taxman 77 (SC) Editorial: From the judgement, Ryatar Sahakari Sakkarre Karkhane Niyamit v .ACIT ( 2016) 383 ITR 562 /287 CTR 649/ 137 DTR 383 ( Karn) (HC)
S. 260A : Appeal – High Court –Without admitting the appeal and framing any question of law and dismissing it is not in conformity with the mandatory procedure –High Court is directed to hear the appeal following the mandatory procedure. [ S.260A(2) ( C ), 260A(3) ]