2017 (1) TMI 1672

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....S. Rudra, Adv. For The Respondent. The Court : In this application, the Revenue wants to review of an order passed by a Co-ordinate Bench of this Court on 26th June, 2014. At the initial stage of hearing, a question had arisen as to whether review lies in relation to an order passed under Section 260A of the Income Tax Act, 1961. On this point, we were assisted by the learned counsel for the R....

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....Code of Civil Procedure would apply to appeals under section 260A. That does not in any manner suggest either that the other provisions of the Code of Civil Procedure are necessarily excluded or that the High Court's inherent jurisdiction is in any manner affected." The same view was adopted by the Supreme Court in the case of Commissioner of Income -Tax vs. Automobile Corp. of Goa Ltd., reported....

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....n the circular itself. Paragraph 10 of this circular stipulates : "10. This instruction will apply retrospectively to pending appeals and appeals to be filed henceforth in High Courts/Tribunals. Pending appeals below the specified tax limits in para 3 above may be withdrawn/ not pressed. Appeals before the Supreme Court will be governed by the instructions on this subject, operative at the time ....