Supreme Court Of India
CIT vs. Ajay Vijay Traders
Sections 161(1A), 260A
B.N. Kirpal & Mrs. Ruma Pal, JJ.
Civil Appeal Nos. 872 to 877 of 2001
25th January, 2001
ORDER
BY THE COURT :
1. Special leave granted.
2. After hearing the counsel for the parties, we are of the opinion that the High Court should have admitted the appeals under s. 260A of the IT Act, 1961, and decided the cases on merit. We, accordingly, allow the appeals, set aside the judgments of the High Court and restore the appeals filed by the appellant on the board of the High Court. We make it clear that we are not expressing any opinion on the merits of these cases.
[Citation : 248 ITR 100]
