Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2010 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (4) TMI 698 - AT - Income TaxRevision of an order which was set aside - Held that: - The Assessing Officer has passed a revised assessment order even after knowing that the revision order passed by the CIT has been set aside by the Tribunal. The action of the Assessing Officer could be treated as assault on the rule of law. His action amounts to contempt of court as well. The Revenue could have preferred to file an appeal before the Jurisdictional High Court against the order of the Tribunal setting aside the revision order passed by the CIT. - The CIT(A) has rightly allowed the appeal filed by the assessee and set aside the revision assessment. The appeal filed by the Revenue is, therefore, liable to be dismissed. Regarding the contentions of the assessee pertaining to the consequences that may arise in future those arguments and contentions are premature. We are not to entertain anticipatory bail petitions. Therefore, we find the appeal filed by the assessee is non-est. The said appeal is also liable to dismissed.
|