In Brief
The Supreme Court allowed the Revenue's appeals against orders of the High Court that dismissed tax appeals without entering into merits, solely on the ground that the tax demand was below Rs. 2,00,000. The Court held that when affidavits demonstrate the notional tax effect substantially exceeds the threshold, such dismissal is premature. The Court also confirmed that review petitions are maintainable against Section 260A orders. The High Court was directed to decide the review petition and the underlying appeals on their merits, without expressing any opinion on the substantive contentions.
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