2003 (12) TMI 39 - HC - Income Tax

Maintainability of appeal - petitioner s appeals had been dismissed by the Income-tax Appellate Tribunal by an ex parte order. The petitioner filed an application for recall of that order and that application has been rejected by the impugned order dated October 9 2003 against which the present writ petition has been filed words used in section 260A(1) are wide enough to include orders of the nature of the impugned order - words used in section 260A are every order passed in appeal by the Appellate Tribunal Thus held that appeal to High Court against dismissal of the application for recalling order passed ex parte by the tribunal is maintainable

Summary

The High Court of Allahabad dismissed a writ petition challenging the rejection of an application for recall of an ex parte order by the Income-tax Appellate Tribunal. The court held that an appeal lies under section 260A of the Income-tax Act for orders like the one in question. The petitioner was advised to pursue the alternative remedy of filing an appeal under section 260A(1).