In Brief
The Supreme Court allowed Civil Appeals filed by an assessee-taxpayer against the High Court's dismissal of income tax appeals. The Court found that the High Court had violated the mandatory procedure under Section 260-A of the Income Tax Act, 1961 by hearing appeals without first framing substantial questions of law as required. The Court clarified that there is a critical distinction between questions proposed by the appellant and questions to be framed by the Court before hearing. The High Court must frame appropriate questions after admitting an appeal, not merely note the questions urged by parties. The appeals were remanded for fresh hearing with proper compliance of statutory requirements.
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