Supreme Court of India
Commissioner Of Income-Tax vs Ajay Vijay Traders on 25 January, 2001
Equivalent citations: [2001]248ITR100(SC), AIRONLINE 2001 SC 733
Bench: B.N. Kirpal, Ruma Pal
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.