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31. Appeal to High Court :
Power of review : S. 260A of Income-tax Act, 1961 : High Court can review its
order u/s.260A of the Income-tax Act, 1961.
[D. N. Singh v. CIT,
194 Taxman 273 (Pat) (FB); 325 ITR 349 (Pat) (FB); 235 CTR 177 (Pat) (FB).]
In this case, relying on the
judgment of the Supreme Court in Commissioner of Customs and Central Excise v.
Hongo India (P) Ltd., the Full Bench of the Patna High Court has held that the
High Court can entertain application for review arising out of judgment passed
u/s.260A of the Income-tax Act, 1961.
