Dipak Misra, J.

1. A Division Bench while hearing an application for review of an order passed in an appeal under Section 260A of the Income Tax Act, 1961 (for brevity, the Act) came across certain decisions, namely, Bihar Rajya Sahakari Bhumi Vikas Bank Simit V/s. Commissioner of Income Tax, Patna & Anr. (Civil Review No. 249 of 2008) decided on 29.7.2009, alongwith Bihar Rajya Sahakari Bhumi Vikas Bank Simit V/s. Commissioner of Income Tax, Patna & Anr. (Civil Review No. 250 of 2008), and Bibhay Kumar Sah V/s. Income Tax Officer & Ors. (Civil Review No. 55 of 2008) decided on 16.12.2009, J.B. Associates (P) Ltd. V/s. Commissioner of Income Tax (Civil Review No. 214 of 2009), decided on 31.3.2010 and Bengali Singh (HUF) through Bengali Singh V/s. Commissioner of Income Tax-I (Civil Review No. 129 of 2009) decided on 8.4.2010, holding that an application for review is not maintainable when the appeal is disposed of under Section 260A of the Act, thought it condign to refer the matter to a larger Bench to consider the issue whether an application for review can be entertained when an appeal has been disposed of under Section 260A of the Act. Thus, the matter has been placed