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1 - 6 of 6 (0.26 seconds)Section 100 in The Code of Civil Procedure, 1908 [Entire Act]
Section 260A in The Income Tax Act, 1961 [Entire Act]
Deputy Commissioner Of Income Tax ... vs Sulabh International Social Se on 29 March, 2011
(Emphasis is added)
It is evident on a plain reading of section 35G of
the Act that an appeal shall lie to the High Court if it
involves a substantial question of law. Identical issue
came up for our consideration in Misc. Appeal No. 657
of 2010 (Deputy Commissioner of Income Tax, Circle-
1, Patna Vs. Sulabh International Social Service
Organisation), preferred by the Revenue in terms of
Section 260-A of the Income-tax Act, 1961. This court
examined the provisions of Section 260-A of the
Income-tax Act, and Section 100 of the Code of Civil
Procedure, which are in Pari Materia with each other
wherein it has been held that an appeal to this court
shall lie only if substantial question of law arises for
consideration. Adequacy of materials, or possibility of
another view on facts, is no ground for the High Court
to entertain a second appeal under section 100 C.P.C.
High Court can on facts interfere only after it reaches
the conclusion that, in view of the materials on record,
no person duly instructed in law can reach that
conclusion. In other words, it is not possible to reach
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the conclusion as has been arrived at by the first
appellate court. The meaning and content of the
expression „substantial question of law‟ has been
discussed in paragraph 9.1 of the judgment and is
reproduced hereinbelow:
Section 11 in The Central Excise Act, 1944 [Entire Act]
Section 4 in The Central Excise Act, 1944 [Entire Act]
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