Case Law Details
Case Name : VIP Industries Ltd Vs. The Commissioner of Central Excise (CCE) (Bombay High Court)
Related Assessment Year :
Courts :
All High Courts Bombay High Court
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In Commissioner of Customs and Central Excise Vs. Hongo India (P) Ltd., reported in 2009 (236) ELT 417 (SC), the Supreme Court approved this decision in M.M. Thomas (supra) and said that the High Court possesses all powers in order to correct the errors apparent on the face of record.
In D.N. Singh Vs. CIT, reported in (2010) 325 ITR 349, the full bench of Patna High Court held High Court has power to review its order under Section 260A of Income Tax Act. It referred to paragraphs 28 and 29 of the said judgment and held that as laid down in M.M. Thomas and approved in Hongo India (supra), the ...
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