LAWS(SC)-2017-10-65

COMMISSIONER OF INCOME TAX Vs. BALBIR SINGH MAINI

Decided On October 04, 2017
COMMISSIONER OF INCOME TAX Appellant
V/S
Balbir Singh Maini Respondents

JUDGEMENT

(1.) Leave granted.

(2.) This judgment shall dispose of a batch of civil appeals, as learned counsel appearing for both sides have submitted that common substantial questions of law are involved in all these appeals.

(3.) The present appeals arise from a judgment of the Punjab and Haryana High Court where a large number of appeals were disposed of under Sec. 260A of the Income Tax Act, 1961. The following substantial questions of law were raised before the High Court: