MAHARAJA AMRINDER SINGH vs COMMISSIONER OF WEALTH TAX

Whether the High Court was justified in allowing the Revenue's appeals under Section 27-A of the Wealth Tax Act without formulating substantial questions of law as required by the statute --- Held No. The Supreme Court held that the High Court's failure to formulate substantial questions of law before deciding the appeal rendered its orders legally unsustainable, as Section 27-A mandates such formulation as a jurisdictional prerequisite, analogous to Section 100 of the Code of Civil Procedure.