Law:

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Section 260A of the Income-tax Act, 1961 - High Court - Appeal to (Inherent jurisdiction) - Whether section 260A(7) does not curtail or restrict provisions of Code of Civil Procedure as said section only states that all provisions that would apply qua appeals in Code of Civil Procedure would apply to appeals under section 260A - Held, yes - Whether it does not necessarily suggest that other provisions of Code of Civil Procedure are necessarily excluded or that High Court's inherent jurisdiction is in any manner affected - Held, yes - Whether High Court being Courts of record under Article 215 of Constitution of India, power of review would in fact inhere in them - Held, yes [Paras 5 and 6] [In favour of assessee] FACTS â–  Revenue referring to section 260A(7) contended that only those provisions of Civil Procedure Code could be looked into for purpose of section 260A as were relevant to disposal of appeals, and since review provision contained in the Code of Civil Procedure is not so referred to, the High Court would have no jurisdiction under section 260A to review such . â–  On the other hand, the assessee contended that the High Court being a Court of Record under article 215 of the Constitution of India, the power of review would inhere in it as such. â–  On appeal : HELD â–  High Courts being Courts of Record under article 215 of the Constitution of India, the power of review would in fact inhere in them. [Para 6] â–  It is clear that on a cursory reading of section 260A(7), the said section does not purport in any manner to curtail or restrict the application of the provisions of the Code of Civil Procedure. Section 260A(7) only states that all the provisions that would apply qua appeals in the 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. [Para 7] CASE REVIEW Shivdeo Singh v. State of Punjab AIR 1963 SC 1909 (para 6) followed. Meghalaya Steels Ltd. v. CIT [2014] 47 taxmann.com 235 (Gau.) affirmed. CASES REFERRED…

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