Case: PR. COMMISSIONER OF INCOME TAX 6 Vs. NOKIA INDIA PVT. LTD

3. A few facts need mention hereinbelow for the disposal of this appeal, which involves a short point.4. By impugned order, the Division Bench of the High Court dismissed the Revenues (appellant herein) appeal filed under Section 260-A of the Income Tax Act, 1961 (hereinafter referred to as) on the ground that it did not involve any substantial question of law within the meaning of Sectionof the Act.5. In other words, the High Court was of the view that since the appeal did not involve any substantial question of law, it deserves dismissal in limine.6. The appellant is the Revenue (Commissioner of Income Tax) and the respondent is an assessee. The issue arises out of an assessment year (1999-2000).7. The issue essentially relates to legality and correctness of the notice issued by the Assessing Officer (AO) to the respondent under Section 148 of the Act and to the consequential determination made by the AO in the assessment order for which the impugned notice was issued to the respondent.8. The objections raised by the respondent (assessee) to the notice contending inter alia that since the impugned notice was based on "change of the opinion" and hence bad in law was upheld by the ITAT resulting in allowing the respondents appeal and further by dismissing the Revenues appeal by the High Court. The Revenue has felt aggrieved by the order of the High Court dismissing their appeal in limine and has filed the present appeal by way of special leave in this Court.

Reasoning:
10. Having heard the learned counsel for the parties and on perusal of the record of the case, we are of the view that the High Court was not justified in dismissing the appeal on the ground that the appeal did not involve any substantial question of law. We are, therefore, constrained to allow this appeal, set aside the impugned order and remand the case to the High Court for deciding theIn our considered view, the aforementioned four questions framed need to be answered by the High Court on their respective merits while deciding the appeal filed by the Revenue (appellant herein) under Sectionof the Act.13. We are, therefore, of the view that such order is not legally sustainable in law and hence deserves to be set aside.