S.C : We are of the view that questions of law do arise, but we entirely agree that the questions could have been better drafted.

Supreme Court Of India

CIT vs. Novelty Jewellers

Section 256(2)

Asst. year 1983-84

S.P. Bharucha & Y.K. Sabharwal, JJ.

Civil Appeal No. 1777 of 2001

12th March, 2001

ORDER

BY THE COURT : Delay condoned. Leave granted.

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 reframed 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.

[Citation : 250 ITR 784]

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