Commissioner of Income-tax, Panaji v. Automobile Corp. of Goa Ltd
[Citation -2016-LL-0812-16]
| Citation | 2016-LL-0812-16 |
|---|---|
| Appellant Name | Commissioner of Income-tax, Panaji |
| Respondent Name | Automobile Corp. of Goa Ltd. |
| Court | SUPREME COURT |
| Relevant Act | Income-tax |
| Date of Order | 12/08/2016 |
| Judgment | View Judgment |
| Keyword Tags | tax effect |
| Bot Summary: | The appeals are disposed of in terms of the signed order. The High Court by the order dated 25th August, 2010 has disposed of the appeal filed by the Revenue without entering into the merits on the ground that the tax demand which forms the subject matter of the appeal is less than Rs.2,00,000/- 2. Thereafter, the High Court by the order dated 28th March, 2012 has dismissed the Review Petition filed by the Revenue holding the same to be not maintainable against the order passed under the provisions of Section 260A of the Income Tax Act, 1961. In Commissioner of Income Tax Vs. Meghalaya Steels Ltd., decided on 5th August, 2015, a view has been taken by this Court that the review would be available in respect of the orders passed under Section 260A of the Income Tax Act, 1961. In view of the above, we allow the appeals and set aside both the orders dated 25th August, 2010 and 28th March, 2012 passed by the High Court in Tax Appeal No.7 of 3 2004 and Civil Application No.26 of 2010 respectively and request the High Court to decide the review petition and thereafter the appeal itself, if so required, on merits. In view of the order passed above in civil appeals arising out of Special Leave Petition Nos. 18119-18120/2013, these appeals are also disposed of in the similar terms. |