COMMISSIONER OF INCOME TAX Vs. GUJARAT ELECTRICITY BOARD

JUDGEMENT

(1.) These appeals are directed against two orders of the Gujarat High Court dismissing appeals u/s. 260A of the Income-tax Act, 1961, on the ground that no substantial question of law arose in the appeals. The High Court relied on its own earlier judgment in Gujarat Poly-Avx Electronics Ltd. V/s. Dy. CIT, 1996 222 ITR 140 and also on the fact that a similar view has been taken by other High Courts.

(2.) The short question which arises in these appeals is whether it is open to the Revenue to issue intimation u/s. 143(1)(a) of the Income-tax Act, after notice for regular assessment has been issued u/s. 143(2) of the Income-tax Act, 1961

(3.) As far as the Gujarat High Court was concerned, the question was not res integra as it had before it the judgment in Gujarat Poly-Avx Electronics Ltd.s case (supra) and, therefore, the High Court was right in holding that a substantial question of law did not arise for determination. Mr. T.L.V. Iyer, learned senior counsel for the appellant, submits that the question needs to be decided by this Court.