SUPREME COURT OF INDIA

Commissioner of Income-tax, Gawahati

v.

ASHOK PAPER MILLS

S.B. Sinha and Markandey Katju, JJ.

Civil Appeal No. 1284 of 2004

March 9, 2007

Section 260A of the Income-tax Act, 1961 – High Court – Appeals to – High Court following an earlier decision of Division Bench in CIT v. Sati Oil Udyog Ltd. 2002 (2) GLT 257 disposed of appeal preferred by assessee – Whether matter was to be remitted to High Court fresh consideration in light of decision of Asstt. CIT v. J.K. Synthetics Ltd. [2001] 251 ITR 200/116 Taxman 598 (SC), wherein effect of amendment of section 143(1A) with retrospective effect had been considered – Held, yes