The High Court cannot dismiss an appeal u/s. 260A merely having an opinion that the proposed questions of law are not substantial questions of law and they are only on factual aspects: SC

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The High Court cannot dismiss an appeal u/s. 260A merely having an opinion that the proposed questions of law are not substantial questions of law and they are only on factual aspects: SC

 

In the recent case of Pr. CIT v. Bajaj Herbals (P.) Ltd. CIVIL APPEAL  NO. 2659 OF 2022, the Apex Court held that the High Court cannot dismiss an appeal u/s. 260A merely having an opinion  that the proposed questions of law are not substantial questions of law and they are only on factual aspects. The Apex Court states that it will be open for the High Court to consider the same in accordance with law, however, the High Court must pass a speaking and reasoned order after recording the submissions made on behalf of the respective parties.

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