Commissioner of Income-tax Vs. Ajay Vijay Traders - Court Judgment

SooperKanoon Citation

sooperkanoon.com/666152

Subject	Direct Taxation
Court	Supreme Court of India
Decided On	Jan-25-2001
Judge	B.N. Kirpal and; Ruma Pal, JJ.
Reported in	(2001)167CTR(SC)188; [2001]248ITR100(SC)
Acts	Income-tax Act, 1961 - Sections 161(1A) and 260A
Appellant	Commissioner of Income-tax
Respondent	Ajay Vijay Traders
Appellant Advocate	D.N. Ray and; Sushma Suri, Advs
Respondent Advocate	Pallav Shishodia, ; Divyang K. Chhaya and ; Abhijat P. Medh

Excerpt:
- order1. special leave granted.2. after hearing counsel for the parties, we are of the opinion that the high court should have admitted the appeals under section 260a of the income-tax 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.

Judgment:
ORDER

1. Special leave granted.

2. After hearing counsel for the parties, we are of the opinion that the High Court should have admitted the appeals under Section 260A of the Income-tax 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.