{"id":20976,"date":"2001-01-25T00:00:00","date_gmt":"2001-01-24T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-ajay-vijay-traders-on-25-january-2001"},"modified":"2017-12-31T12:13:19","modified_gmt":"2017-12-31T06:43:19","slug":"commissioner-of-income-tax-vs-ajay-vijay-traders-on-25-january-2001","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-ajay-vijay-traders-on-25-january-2001","title":{"rendered":"Commissioner Of Income-Tax vs Ajay Vijay Traders on 25 January, 2001"},"content":{"rendered":"<div class=\"docsource_main\">Supreme Court of India<\/div>\n<div class=\"doc_title\">Commissioner Of Income-Tax vs Ajay Vijay Traders on 25 January, 2001<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2001 248 ITR 100 SC<\/div>\n<div class=\"doc_bench\">Bench: B Kirpal, R Pal<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p>1. Special leave granted.\n<\/p>\n<p>2. After hearing counsel for the parties, we are of the opinion that the High Court should have admitted the appeals under Section 260A of the Income-tax Act, 1961, and decided the cases on merit. We, accordingly, allow the appeals, set aside the judgments of the High Court and restore the appeals filed by the appellant on the board of the High Court. We make it clear that we are not expressing any opinion on the merits of these cases.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Supreme Court of India Commissioner Of Income-Tax vs Ajay Vijay Traders on 25 January, 2001 Equivalent citations: 2001 248 ITR 100 SC Bench: B Kirpal, R Pal ORDER 1. Special leave granted. 2. After hearing counsel for the parties, we are of the opinion that the High Court should have admitted the appeals under Section [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[30],"tags":[],"class_list":["post-20976","post","type-post","status-publish","format-standard","hentry","category-supreme-court-of-india"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Commissioner Of Income-Tax vs Ajay Vijay Traders on 25 January, 2001 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-ajay-vijay-traders-on-25-january-2001\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Commissioner Of Income-Tax vs Ajay Vijay Traders on 25 January, 2001 - Free Judgements of Supreme Court &amp; 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