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2017 (1) TMI 1672

..... LTD. [2015 (8) TMI 525 - SUPREME COURT] and AUTOMOBILE CORP. OF GOA LTD. [2016 (8) TMI 650 - SUPREME COURT] 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 wo .....

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..... isted by the learned counsel for the Revenue-applicant as well as the assessee and Mr. Khaitan, learned senior counsel for the assessee brought to our notice a judgment of the Supreme Court in the case of Commissioner of Income-Tax vs. Meghalaya Steels Ltd., reported in [2015] 377 ITR 112 (SC). In this judgment, it has been, inter alia, held : ………………&helli .....

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..... hat 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. The same view was adopted by the Supreme Court in the case of Commissioner of Income -Tax vs. Automobile Corp. of Goa Ltd., reported in [2016] 387 140 (SC). Since there are two Supreme Court authorities on this point, we do not consider it neces .....

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..... ly to pending appeals and appeals to be filed henceforth in High Courts/Tribunals. Pending appeals below the specified tax limits in para 3 above may be withdrawn/ not pressed. Appeals before the Supreme Court will be governed by the instructions on this subject, operative at the time when such appeal was filed. It is not in dispute that the aggregate tax effect of the two assessment years involve .....

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..... r is repeated, even then it would be a fresh order or decree passed in the suit or the appeal after re-hearing. When the review application is allowed, the original decree or order in law stands vacated and the suit or the appeal stands revived. Considering such submissions of Mr. Khaitan, Mr. Dubey, learned counsel for the Revenue, upon instruction indicated to us that he had instruction not to p .....

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