Iqbal Ahmed Ansari, J.

1. Section 260 of the Income Tax Act, 1960, (in short, the IT Act) provides for appeal to the High Court from the order passed, in an appeal, by an appellate Tribunal and prescribes the procedure subject to which an appeal can be admitted for hearing. This apart, Section 260A also prescribes the procedure for disposal of an appeal if the High Court decides to admit the appeal. Whether an appeal, made under Section 260A of the IT Act, can be heard unless the High Court is satisfied that the appeal has raised substantial question or questions of law? If the High Court is satisfied that the appeal, made under Section 260A, has given rise to substantial question or questions of law, is it permissible, for the High Court to hear the appeal without formulating substantial question or questions, which, according to the High Court, the appeal has raised? When there is no statutory provision, in the IT Act, vesting the High Court with the power to review its decision rendered under Section 260A, is it permissible for the High Court to review its order by taking resort to its inherent power or in exercise of its plenary jurisdiction, because the High Court is a Cou