COMMISSIONER OF INCOME TAX Vs. ASHOK KUMAR PODDAR

JUDGEMENT

(1.) This is an appeal under Sec. 260A of the Income Tax Act, 1961. Such an appeal is admissible and can be heard only if a substantial question of law is involved. If the adjudication of facts by the lower adjudicating authority is such as to render the decision perverse or most unreasonable, a substantial question of law is said to arise from the said order. On 30/9/2019 this appeal was admitted to be heard on the following substantial questions of law:

(2.) Thereafter paperbooks were filed and the appeal became ready for hearing. On 15/9/2023, when this appeal was called on for hearing, Mr. J. P. Khaitan learned Senior Advocate appearing for the respondent pointed out to this court that apparently there was a mistake on the part of the learned advocate for the appellant Commissioner of Income Tax to invite the court to admit the appeal on 30/9/2019 because several years earlier on 26/8/2008, the appeal had already been admitted on the following questions of law:-

(3.) On a reading of the said order dtd. 26/8/2008, it was discovered that the deletion of the addition of Rs.3,25,37,586.00 was not included therein.