In Brief
The Supreme Court examined whether a substantial question regarding the powers of the Commissioner (Appeals) raised in the appellant's appeal before the High Court under section 260A of the Income Tax Act, 1961, had been addressed. Upon finding that the High Court had not considered this question in its order, the Court held that the appropriate remedy was a review application before the High Court. The Court permitted the appellant to file such application without the usual limitation constraints, ensuring the substantial question could be properly adjudicated.
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