2002 (10) TMI 5

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....nder section 260A of the Income-tax Act, 1961, on the H ground that no substantial question of law arose in the appeals. The High Court relied on its own earlier judgment in Gujarat Poly-Avx Electronics Ltd. v. Dy. CIT [1996] 222 ITR 140 and also on the fact that a similar view has been taken by other High Courts. The short question which arises in these appeals is whether it is open to the Rev....

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....ed under section 143(2) of the Income-tax Act, 1961, it is a limitation on the jurisdiction of the Assessing Officer to commence proceedings under section 143(1)(a) of the Act. Even otherwise, the view taken by the Gujarat High Court seems to be correct on principle. There is no dispute that section 143(1)(a) of the Act enacts a summary procedure for quick collection of tax and quick refunds. U....