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Supreme Court Remands Income Tax Appeal to High Court for Non-Compliance with Section 260A(3) of Income Tax Act, 1961. High Court Failed to Frame Substantial Questions of Law as Mandated, Rendering Its Judgment Unsustainable.

The appellant, Ryatar Sahakari Sakkarre Karkhane Niyamit, an assessee under the Income Tax Act, 1961, filed appeals before the Supreme Court against t...