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2021 (8) TMI 112 - AT - Income TaxCIT(A) rejecting the appeal in limine by holding that the appeal was filed not against the order passed u/s 154 of the Act but against the order pursuant to the grievance petition - HELD THAT:- Indisputably, the impugned order before ld.CIT(A) results in modification of an earlier order passed by the Assessing Officer. It is not necessary that an order passed by the Assessing Officer should contain a specific reference to the section. Reference can be made to the decision of Narayana Row (SAL) Vs. Model Mills, Nagpur [1966 (10) TMI 2 - SUPREME COURT]. Needless to say that the labelling of an order does not always decide the question of the validity, an order can be upheld or valid if there is a statutory provision to which it can be validly attributed and more importantly, the word “order” in the expression “from the date of order sought to be amended” finding place in the provisions of Sec.154 is not qualified in any other manner and it does not necessarily mean the original order. It can as well be an order which is amended or rectified order as held in the cases of Salem Co-op Spinning Mills Ltd., Vs. CIT [1997 (2) TMI 68 - MADRAS HIGH COURT] and Henri Isidore [1997 (10) TMI 16 - MADRAS HIGH COURT]. Therefore, the reasoning of the ld.CIT(A) that impugned order before him is not an order u/s 154 of the Act and cannot be accepted. As a consequence, dismissal of appeal in limine by the ld.CIT(A) is erroneous and unjustified.
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