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2018 (1) TMI 517

Head Note:
Issue not been taken into consideration by the High Court - whether the oral arguments were advanced on substantial question No.3 raised in the Memo of Appeal filed before the High Court under Section 260A? - affidavit has been filed on behalf of the appellant in which it has been stated that the issue of powers of Commissioner (Appeals) had come in appeal under Rule 46A and were specifically raised before the High Court - Held that:- In view of the matter, in our considered opinion, if indeed such issue was raised specifically before the High Court and it has not been taken into consideration by the High Court by passing the impugned order [2006 (1) TMI 58 - DELHI High Court], the appropriate remedy for the appellant would be to file an application for review of the said order.

Accordingly, we permit the appellant to file a review application before the High Court within two weeks from today. If such an application is filed, the same shall be considered in accordance with law without raising the question of limitation.


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