2. Nothing in paragraph 1 shall apply to judgments, findings, sanctions or orders made or made by a court or tribunal constituted by or under an Armed Forces Act. Finally, if no special authorization is granted, the parties must comply with the decisions of the courts. Article 141 of the Constitution provides that the law declared by the Supreme Court is binding on all courts. (iii) Normally, an ad judgment rendered by a court of appeal or review after a request for a hearing has been addressed to both parties would replace the judgment of the lower court and would therefore constitute the judgment of appeal or review as the only final judgment. The peculiarity of Article 136, which distinguishes it from the general remedies listed in Articles 132 to 135, is as follows. First, it is not limited to appeals against judgments, decrees and final decisions of the High Court, but may also be granted against judgments of lower courts. Second, section 136 is fluid and flexible compared to sections 132 to 135, which deal with appeals. In essence, this means that judgments, decrees or orders do not have to be final and that appeals are also admissible against interlocutory and interlocutory judgments and may arise from cases or questions of a criminal or civil nature or otherwise. Normally, however, it is generally expected that the applicant has exhausted all other remedies provided by law. [G4] In addition, there must be no law limiting the jurisdiction of the Supreme Court [G5] with respect to Section 136. 3.7. Recently, in Pr.
CIT v. A.A. Estate (P) Ltd. [2019] 413 ITR 438 held that in this case the High Court did not formulate a substantive point of law as it is to be formulated under section 260A of the Act. « The questions proposed by the appellant fall under article 260A-2 (c), while the questions formulated by the High Court fall under article 260A(3). The appeal shall be considered only on the merits of the questions raised by the High Court under article 260 (A) (3) under article 260 (A) (4). In other words, the appeal is decided only on the questions raised by the Court of Justice. If the High Court had held that the appeal did not concern a question of law on the merits, it should have held categorically to the effect that the questions proposed by the appellant do not arise on the merits and/or do not constitute points of law essential to satisfy the rigour of Article 260-A as regards its admissibility. and should therefore have dismissed the in limine action. However, that did not happen and, instead, without allowing the appeal and making a point of law, the High Court sent a notice of appeal to the assessor, heard both parties on the issues raised by the applicant and dismissed them.
The defendant was entitled to assert « at the time of the oral proceedings » of the appeal that the issues raised were not the subject of the appeal, and the defendant could invoke this by invoking article 260 (A), paragraph 5. However, this stage of the present case did not occur because, as noted above, the High Court neither allowed the appeal nor formulated a question as required by article 260(A), paragraph 3. The expression « such a matter » in article 260-A, paragraph 5, refers to the questions formulated by the High Court in accordance with article 260-A, paragraph 3, at the time of the admission of the appeal and not to those proposed by the appellant in article 260 (A) (2) (c). Accordingly, the Honourable Supreme Court referred the case back to the High Court for reconsideration of the appeal in order to answer questions formulated in accordance with the law. 3.11. In view of the above-mentioned decisions, it is clear that the formulation of a question of substantive law by the High Court is essential before deciding on the appeal. Without ruling on the essential point of law, no appeal may be heard either before the Honourable High Court or the Honourable Supreme Court. Therefore, before any appeal that must be considered pending before the High Court and the Supreme Court, it is necessary that there be a substantive question of law to be decided first by the High Court. Without making a point of substantive law, the High Court does not have jurisdiction to hear an appeal under section 260A of the Income Tax Act. Similarly, an appeal must be filed with the Supreme Court under the provisions of sections 261 and 262 of the Income Tax Act. Articles 132, 133, 134A and 136 of the Constitution of India. The Supreme Court notes that as a court of last instance, it has the inherent power to correct its own previous decisions that violate the law, the Constitution or fundamental rights and may cause serious injustice to a party.
Such a judgment was rendered in the case of Antulay v. RS Naik (AIR 1984, SC 684), in which the applicant sought the annulment of decisions in an earlier case involving the same parties and of issues before the Supreme Court. [G11] The Application for Special Leave to Appeal (SLP), which is filed with the Supreme Court of India in accordance with Article 136 of the Constitution, has Form No. 28, issued under the rules of the Supreme Court. It is not necessary to file a separate request for interim measures. A preliminary prayer for assistance, if any, should be indicated in the main petition itself. 7.1. In the recent Supreme Court decision in Khoday Distilleries Ltd. v. Mahadeshwara Sahakara Sakkare Karkhane Ltd. [2019] 262 Taxman 279 (SC), the Honourable Supreme Court considered in detail the doctrine of merger when an SLP is rejected or accepted, and also referred to V.
A. Salgoacar & Bros. (P) Ltd. v. CIT [2000] 243 ITR 383 (SC) with respect to those referred to in Article 133 of the Constitution. Based on the Supreme Court`s decision in the V.A. case.