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2012 (6) TMI 359 - HC - Income TaxMaintainability of Revision petition u/s 264 for waiver of interest u/s 234B when the same has not been raised in the appeal before first appellate authority - Held that:- Bar u/s 264(4)(c), which imposes an absolute prohibition against access of revisional jurisdiction, comes into operation and applies when the assessment order is made subject matter of challenge before the appellate authority. It does not matter whether a particular aspect or issue is challenged or whether a particular relief has not been prayed for. The order of the Assessing Officer cannot be divided into two parts with one part being made subject matter of challenge before the appellate authority and the other part being made subject matter of challenge under the revisional jurisdiction. Section 264(4)(c) does not permit such bifurcation - Petition dismissed.
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