Held by the High Court that under the Act, it can exercise their Appellate jurisdiction in respect of appeals filed under Section 260A of the Act by the parties from the orders of the Tribunal passed under Section 254 of the Act and since the second round of proceedings have not yet culminated in a final order under Section 254 of the Act, no directions can be given in respect of such matter not before the Court. (AY. 2008-09)
Johnson & Johnson (P) Ltd .v. CIT (2018) 168 DTR 292 (Bom.)(HC)
S. 260A : Appeal – High Court -Notice of motion for disposal of appeal vis-a-vis pendency of appeal in the first round – Directions sought –To decide the second round of appeal basis decisions rendered by various Courts cannot be granted as the second round of proceedings have not yet culminated in a final order of the Tribunal. [ S.254 (1)]