{"id":60522,"date":"2026-06-05T19:33:56","date_gmt":"2026-06-05T14:03:56","guid":{"rendered":"https:\/\/itatonline.org\/digest\/cit-v-umang-agarwal-2025-173-taxmann-com-541-2026-484-itr-87-allhc-editorial-cit-v-umang-agarwal-2014-365-itr-164-allhc-observation-explained\/"},"modified":"2026-06-05T19:33:56","modified_gmt":"2026-06-05T14:03:56","slug":"cit-v-umang-agarwal-2025-173-taxmann-com-541-2026-484-itr-87-allhc-editorial-cit-v-umang-agarwal-2014-365-itr-164-allhc-observation-explained","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-umang-agarwal-2025-173-taxmann-com-541-2026-484-itr-87-allhc-editorial-cit-v-umang-agarwal-2014-365-itr-164-allhc-observation-explained\/","title":{"rendered":"CIT v. Umang Agarwal [2025] 173 taxmann.com 541 \/ (2026) 484 ITR 87 (All)(HC) Editorial : CIT v. Umang Agarwal (2014) 365 ITR 164 (All)(HC), observation, explained."},"content":{"rendered":"<p>Court held that where substantial question of law framed as regards applicability of correct clause\/sub-clause of any section\/sub-section of Section 158BB was not answered by court while deciding appeal, same, in itself, could not be a ground to review order, since, point was left open by Court to be decided in appeal after remand, i.e. to say that ingredients of substantial question of law were to be re-determined by Appellate Tribunal pursuant to order of remand. <strong>\u00a0<\/strong>Rule 1 of Order XLVII to the Civil Procedure Code, 1908 provides that review can be sought on discovery of new and important matters or evidence which, after exercise of due diligence, were not within knowledge of the applicant or could not be produced by him at the time when the order was passed or on account of some mistake or error apparent on the face of the record or for any other sufficient reason. (AY. 2002-03)<\/p>\n","protected":false},"excerpt":{"rendered":"<p> S. 260A: Appeal-High Court-Block assessment-Search and seizure-Review of order-Substantial question of law framed as regards applicability of correct clause\/sub-clause of any section\/sub-section of section 158BB was not answered by the court while deciding the appeal; the same, in itself, could not be a ground to review the order. [S. 143, 158BB(1) 158BC, CPC, 1908, O XLVII, R 1] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-60522","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-fKa","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60522","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=60522"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60522\/revisions"}],"predecessor-version":[{"id":60523,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60522\/revisions\/60523"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=60522"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=60522"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=60522"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}