In Brief
The Commissioner of Income Tax appealed to the Supreme Court challenging the High Court's dismissal of a Revenue appeal on the ground that no substantial question of law was involved. The Revenue had raised the question whether a taxpayer's claim under Section 88HHC of the Income Tax Act could be granted without furnishing an accountant's report along with the income return. The Supreme Court held that this was indeed a substantial question of law requiring determination. The Court allowed the Revenue's appeal, set aside the High Court's dismissal order, and remanded the case for the High Court to hear both parties and decide the legal question on merits.
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