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2004 (9) TMI 87 - HC - Income TaxRevision – issuance of a show cause notice by commissioner in exercise of the powers u/s 263 – petitioner relies upon the decision of the Madras High Court in the case of CWT v. Sampathmal Chordia, Executor to the Estate of Late Neni Kavur Bai to show that the show cause notice itself would be without jurisdiction - We feel that the decision of the Madras High Court would not be of any help to the petitioner. In the said decision, the revision had been held to be invalid as the subject-matter of the revision was the same as that of the pending appeal. Therefore, it does not hold that in all cases, and, particularly where the issues in the revision are different from those in the appeal, proceedings under section 263 would be invalid during the pendency of an appeal. - The Commissioner, after taking notice of the objections, shall pass an order in accordance with law. Our interference at this stage is not called for.
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