1. Special .
2. After hearing 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 (Ai merit. 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. .