Case Details

Citation(s)
2011 SLG 2590 2011 SLD 2590 (2011) 334 ITR 269
Supreme Court of India

S.H. KAPADIA CJI, K.S. PANICKER RADHAKRISHNAN AND SWATANTER KUMAR, JJ.

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Commissioner of Income Tax , Kolkata-II

v.

West Bengal Infrastructure Development Finance Corpn. Ltd.

Law:

Section:

Section 260A of the Income-tax Act, 1961 - High Court, appeals to - Whether in cases where huge stakes of revenue are involved, High Court should examine cases on merits and should not dispose of same merely on ground of delay on part of department - Held, yes JUDGMENT 1. By consent, the matter is taken up for hearing. 2. Heard learned counsel on both sides. 3. Delay condoned. 4. Leave granted. 5. Looking to the amount of tax involved in this case, we are of the view that the High Court ought to have decided the matter on merits. In all such cases, where there is delay on the part of the Department, we request the High Court to…
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