Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2001 (12) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2001 (12) TMI 5 - BOMBAY HIGH COURTCapital gains - assessee submitted that there is another issue pertaining to substitution of indexed cost of acquisition and interest under section 234B which was the subject matter of the revision petition dated January 18, 2000, and the same has also been dismissed by the aforesaid common order.- On a perusal of the impugned order of the Commissioner of Income-tax under section 264 dated March 30, 2001, it is seen that although the revision petition dated September 28, 2000, has been filed as supplementary petition to the original revision petition dated January 18, 2000, for all practical purposes, both the revision petitions have been considered to be two separate and distinct petitions and even the prescribed fee of Rs. 25 has been paid separately. Merely because, two revision petitions have been disposed of by a common order, it is not open to the petitioner to file a combined petition and pay court fees payable on one petition only.
|