Statutory tax appeal remedy preserved after dismissal of SLP, with limitation protection for filing before the High Court

The Supreme Court dismissed the Special Leave Petition but granted liberty to file an appeal before the jurisdictional High Court under Section 260-A of the Income-tax Act, 1961. It also protected the petitioner against limitation, provided the appeal is filed within 30 days. The operative effect is that the petitioner may pursue the statutory appellate remedy before the High Court without being prejudiced on limitation if the filing is made within the stated period.

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Outcome: The Special Leave Petition was dismissed with liberty to the petitioner to file an appeal before the jurisdictional High Court under Section 260-A of the Income-tax Act, 1961, and with protection against limitation if filed within 30 days.

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