- (1.) The decision rendered in this appeal shall also govern the disposal of other connected appeal, being D.B.I.T.A. No. 3 of 2000, because both these appeals arise out of one impugned order and against the same assessee. This appeal is listed today for final hearing. It is, however, noticed that this appeal came up for hearing on the question of admission on March 1, 2000, when the following order was passed : Heard. Admit.
(2.) Section 260A of the Income-tax Act, 1961, is akin to section 100 of the Civil Procedure Code, 1908, with slight modification by insertion of one more sub-section. Section 260A of the Act provides that every appeal shall lie to the High Court only if the case involves a substantial question of law. Sub-section (3) in clear terms makes it obligatory upon the High Court while admitting the appeal to formulate the substantial question of law involved in the appeal. Sub-section (4) provides that the appeal shall be heard only on the question, so formulated by the High Court as required under sub-section (3).
(3.) We, however, notice that while admitting this appeal on March 1, 2000, no substantial question of law was formulated.;