Appeal shall not be allowed when there is no Substantial Question of law Involved: Delhi HC [Read Order]

The Delhi High Court held that the appeal shall not be allowed when there is no substantial question of law involved.

The appellant/revenue challenged the order dated 03.05.2023 passed by the Income Tax Appellate Tribunal.

Mr. Sanjay Kumar, senior standing counsel, who appears on behalf of the appellant/revenue, stated that the issue that arises in the instant appeal also obtains in the respondent’s/assessee’s appeal in ITA No. 616/2023.

The Division bench comprising of Justice Rajiv Shakdher and Justice Girish Kathpalia closed the appellant’s/revenue’s appeal, as according to them no substantial questions of law arose for their consideration. Since the issues in the instant appeal are the same, an identical result will follow. The appeal was therefore closed.

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