2014 (9) TMI 1277 - AT - Income Tax

Revision u/s 264 - assessee submitted that the appeal has been wrongly filed by his client against the order passed by the ld. CIT u/s 264 on wrong advice HELD THAT - Upon careful consideration we are of the view that the file has been wrongly filed by the assessee against the order passed by the ld. CIT u/s 264 of the Act and hence the appeal is dismissed as withdrawn.

Summary

The appeal filed by the assessee against the order of ld. C.I.T., Kolkata- II, Kolkata dated 26.02.2013 for Assessment year 2009-10 was dismissed as withdrawn. The appeal was found to be wrongly filed against the order passed by the ld. CIT u/s 264 of the Act. The decision was made on 25.09.2014 by the Appellate Tribunal ITAT KOLKATA.