In Brief
The Revenue appealed against a High Court order dismissing a tax appeal on the ground that the proposed questions of law were not substantial questions of law. The Supreme Court found the High Court order to be non-speaking and non-reasoned, as it merely reproduced the proposed questions without independent analysis or recording of the parties' submissions. The Court held that such an order is unsustainable. The appeal was allowed and the matter was remanded to the High Court to reconsider the appeal afresh, passing a detailed reasoned order that addresses the factual matrix and records the submissions of both parties."
The lawyer headnote and full judgment text are available to registered users.