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Nokia India case remanded to HC to frame substantial question of law: SC

April 10, 2019[2019] 104 taxmann.com 156 (SC)
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IT : Where reassessment notice under section 148 issued to Nokia India by the Assessing Officer and consequential determination was held by the Tribunal to be based on change of 'opinion' and, hence, bad in law and appeal against said order was dismissed in limine by the High Court holding that it did not involve any substantial question of law, it was held that High Court was not justified in dismissing the appeal and the case is remanded to the High Court for deciding the said appeal afresh on merits after framing substantial question of law in accordance with law

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