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2019 (10) TMI 552 - BOMBAY HIGH COURTMaintainability of wrt petition before HC where option for filing Revision u/s 264 is available - Rejection of Refund of excess amount paid as tax - assessment year 2005-06 - no appeal under the Act from the impugned order is available to the Petitioner - whether revision under section 264 of the Act is available? - HELD THAT:- A revision would lie to the Commissioner of Income Tax from any order passed by the authority subordinate to him in respect of any proceeding under the Act. In the present case, the order has been passed by the officer subordinate to the Commissioner of Income Tax and the same has been passed in respect of proceeding initiated by the Petitioner seeking refund. The impugned order dated 9 April 2019 adjudicates a lis between the Revenue and the Petitioner. This requires an examination of facts for adjudication of the dispute. There are no substance in the submission of the Petitioner that no revision would be available against the impugned order as it is not an order passed under the Act. Thus, remedy of revision under section 264(1) of the Act would be available to the Petitioner. Petition dismissed.
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