Honble SHETHNA, J.–The appellant-Assistant Commissioner of Income Tax, Circle Jodhpur has filed this Income Tax Appeal against the order dated 9.11.98, received on 9.12.1998, passed by the Income Tax Appellate Tribunal, Jaipur in Income Tax Appeal No. 586/JP/92 for the assessment year 1997-98. This appeal was initially placed for admission before the Division Bench consisting of Honble Shri Shivraj Patil (the then Honble Chief Justice) and Honble Justice Bhagwati Prasad. After hearing the learned counsel Shri Sandeep Bhandawat for the appellant, this appeal was dismissed by brief reasoned order because according to their Lordships no substantial question of law was arising in appeal for consideration and on the admitted facts the Tribunal did not find any merit in the appeal filed by the Revenue with the observation that though the learned Tribunal has not specifically referred to proviso to Section 161(1A), but it applied the law correctly to the admitted facts of the case and decided the matter.

(2). The aforesaid order passed by the Division Bench of this Court was challenged by the appellant before the Honble Supreme Court by way of Civil Appeal Nos. 872 to 877/2001. All those civil appeals were disposed of by an order dated 25.1.2001. It is a brief order which we would like to reproduce, which is as under:-

``Special leave granted.

After hearing the 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 merits. 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.

(3). On the strength of the above order, it was submitted by learned counsel Shri Bhandawat that this Court has no option but to admit this appeal and after issuing notice to the other side decide the same. It is true that the Honble Supreme Court has observed in the order that High Court should have admitted the appeals under Section 260A of the Income Tax Act, but at the same time their Lordships have also said that High Court should have decided the cases on merits.

(4). We must state that this is neither misc. appeal nor a regular first appeal or even special appeal which can be entertained easily by this Court. This is an appeal under Section 260 A of the Income Tax Act. We would like to reproduce the relevant provisions of Section 260 A of the Act, which is as under:-

``Appeal to High Court

S. 260A. (1) An appeal shall lie to the High Court from every order passed in appeal by the Appellate Tribunal, if the High Court is satisfied that the case involves a substantial question of law.

(2) ....................

(a).................

(b).................

(c).................

(3) Where the High Court is satisfied that a substantial question of law is involved in any case, it shall formulate that question.

(4) The appeal shall be heard only on the question so formulated, and the respondents shall, at the hearing of the appeal, be allowed to argue that the case does not involve such question.

Provided that nothing in this sub-section shall be deemed to take away or abridge the power of the court to hear, for reasons to be recorded, the appeal on any other substantial question of law not formulated by it, if it is satisfied that the case involves such question.

(5) The High Court shall decide the question of law so formulated and deliver such judgment thereon containing the grounds on which such decision is founded and may award such cost as it deems fit.

(6) The High Court may determine any issue;

(a) has not been determined by the Appellate Tribunal; or

(b) has been wrongly determined by the Appellate Tribunal by reason of a decision on such question of law as is referred to in sub-section (1).

(5). This provision of appeal under Section 260 A of the Income Tax Act is almost peri m

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