In Brief
The Commissioner of Income Tax appealed against a High Court order that dismissed the Revenue's appeal without examining the substantive legal question. The issue concerned whether a taxpayer can claim relief under Section 88HHC of the Income Tax Act without submitting an accountant's report with the return. The Supreme Court held this is a substantial question of law requiring proper adjudication. It allowed the appeal and remanded the case to the High Court for decision on merits after hearing both parties.
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