Revenue challenged Special Bench order in SKF India Ltd v. Dy.CIT (2025) 210 ITD 1 / 121 ITR  307 (SB) ( Mum)( Trib) holding that gains computed as short-term capital gains under section 50 on transfer of depreciable long-term capital assets would still be taxable at rate applicable to long-term capital gains under section 112 .  Though Court held that writ petition was not barred merely because final regular Bench order dated 25-2-2025 was not separately challenged, it declined to entertain writ petition as challenge was essentially to legal interpretation by Tribunal, which could be effectively agitated in appeal under section 260A . Mere alleged error of law or interpretation does not amount to lack of jurisdiction or breach of natural justice so as to invoke extraordinary writ jurisdiction .  Writ petition dismissed leaving merits of controversy open. (WP L.No. 31106 of 2025 dt. 16 -3 -2026 )