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2001 (12) TMI 22 - HC - Income TaxRevision - By this petition, the petitioner challenges the order of the Commissioner of Income-tax, passed under section 264 of the Income-tax Act, 1961 - By the said order, the Commissioner of Income-tax has dismissed the revision application filed by the assessee both on the ground of maintainability as well as on the merits. - we are of the opinion that the revision application filed by the assessee under section 264 of the Income-tax Act was not maintainable. Once it is held that the appeal is not maintainable, there is no need to go into the merits of the case. However, it is made clear that if the petitioner chooses to pursue the remedy of appeal before the Income-tax Appellate Tribunal against the order of the Commissioner of Income-tax (Appeals), then the findings given by the Commissioner of Income-tax in the order under section 264 on the merits will not come in the way of the petitioner.
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