Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2015 (4) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (4) TMI 1263 - HC - Income TaxRectification petition u/s 254 - AO rejected the claim of refund, as the return was filed belatedly, but advised the assessee to file a petition under Section 119(2)(b) for condonation of delay and to seek refund - CIT(A) dismissed the appeal holding that the order passed by the AO is not under Section 237 - Tribunal allowed the appeal filed by the assessee holding that the communication from the AO amounted to an order under Section 237 - HELD THAT:- Tribunal, on merits, had come to the conclusion that the order passed by the Assessing Officer is one within the provisions of Section 237 of the Income Tax Act. When the Tribunal had arrived at such a finding, it is not open to the Revenue to file a Miscellaneous Petition challenging the said finding in the guise of rectification of the order. The Revenue has a remedy of appeal as against the findings of the Tribunal. Without resorting to such a remedy, the Revenue has filed the Miscellaneous Petition. In the light of the above, we see no reason to interfere with the order of the Tribunal. - Decided against revenue
|