Cit Vs. Novelty Jewellers - Court Judgment |
| Direct Taxation |
| Supreme Court of India |
| Mar-12-2001 |
| Civil Appeal No. 1777 of 2001 12 March 2001 A.Y. 1983-84 |
| (2001)167CTR(SC)591 |
| Cit |
| Novelty Jewellers |
- - 3. we are of the view that questions of law do arise, but we entirely agree that the questions could have been better drafted.orderby the court :delay condoned.2. leave granted.3. we are of the view that questions of law do arise, but we entirely agree that the questions could have been better drafted. we thing, therefore, that the order under challenge should be set aside and the tribunal directed to refer to the high court for its consideration a question or questions refrained to bring out the precise point of law involved, after drafting an appropriate statement of case. for the purposes of reframing the questions, the tribunal shall give notice to both the parties.the civil appeal is allowed accordingly.no order as to costs.
ORDER
BY THE COURT :
Delay condoned.
2. Leave granted.
3. We are of the view that questions of law do arise, but we entirely agree that the questions could have been better drafted. We thing, therefore, that the order under challenge should be set aside and the Tribunal directed to refer to the High Court for its consideration a question or questions refrained to bring out the precise point of law involved, after drafting an appropriate statement of case. For the purposes of reframing the questions, the Tribunal shall give notice to both the parties.
The civil appeal is allowed accordingly.
No order as to costs.