Review under section 260A remains maintainable where a material submission was overlooked and recall was justified.

Review jurisdiction under section 260A of the Income-tax Act, 1961 was recognised as maintainable in appropriate cases where the record discloses a justifiable ground for correction. The Court treated the omission to consider the assessee's written submissions and alternative contention, which had already been placed before the appellate authority, as sufficient to justify recall. On that basis, the earlier order was recalled, the review application was allowed, and the appeal with connected applications was restored for hearing.

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Issues: (i) Whether review is maintainable in exercise of jurisdiction under section 260A of the Income-tax Act, 1961; (ii) Whether the earlier order required recall because the assessee's written submissions and material were not considered.

Issue (i): Whether review is maintainable in exercise of jurisdiction under section 260A of the Income-tax Act, 1961.

Analysis: The Court referred to its earlier decision recognising that review can be exercised under section 260A of the Income-tax Act, 1961. The existence of review jurisdiction was treated as available in appropriate cases where the record disclosed a justifiable ground for correction.

Conclusion: Review jurisdiction under section 260A was held to be maintainable.

Issue (ii): Whether the earlier order required recall because the assessee's written submissions and material were not considered.

Analysis: The Court accepted that the written submissions showing the alternative contention had been filed before the appellate authority, but the point had not been dealt with in the earlier order. This omission was treated as sufficient to justify review, and the Court held that the assessee had made out good grounds for recall of the order.

Conclusion: The earlier order was recalled and the application for review was allowed.

Final Conclusion: The review succeeded, the earlier order was recalled, and the appeal along with the connected applications was restored for hearing.

Ratio Decidendi: Review may be exercised under section 260A where a material submission or record already before the court was overlooked and the resulting omission constitutes a ground for recall.

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