(Ranjan Gogoi and Prafulla C. Pant, JJ.)
Commissioner of Income Tax, Panaji __________________ Appellant
v.
Automobile Corp. of Goa Ltd. ______________________ Respondent
Civil Appeal Nos. 8011-8012 of 2016 [Arising out of Special Leave Petition (Civil) No. 18119-18120/2013], decided on August 12, 2016
With
Civil Appeal Nos. 8013-8014 of 2016 [Arising out of Special Leave Petition (Civil) No. 10603-10604/2014]
The Order of the court was delivered by
Order
C.A. NOS. OF 2016 (@ SLP(C) NOS. 18119-18120/2013]
1. Leave granted.
2. 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/- (Rupees two lakh). 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.
3. Before this Court, an affidavit has been filed by the Revenue explaining how the notional tax effect is far beyond the amount of Rs. 2,00,000/- (Rupees two lakh). Moreover, in Commissioner of Income Tax v. 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.
4. 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 2004 and Civil Application (Review) 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. We also make it clear that we have expressed no opinion on the merits of any of the contentions of the parties.
C.A. NOS. OF 2016 (@ SLP(C) NOS. 10603-10604/2014]
5. Leave granted.
6. In view of the order passed above in civil appeals arising out of Special Leave Petition (Civil) Nos. 18119-18120/2013, these appeals are also disposed of in the similar terms.
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