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2023 (1) TMI 325 - HC - Income TaxRevision petition u/s 264 - appropriate writ, direction or order quashing the order passed by Assistant Commissioner of Income Tax u/s 179 of IT Act - HELD THAT:- We are informed that apart from the petitioner/assessee, other directors of the aforementioned company had also approached this Court and that those writ petitions were withdrawn, with liberty to the said petitioners to file revision petitions under Section 264 of the Income Tax Act, 1961. Petitioner has placed before us an order passed in the writ petitions in case titled Kishan Kumar Munjal vs. Assistant Commissioner of Income Tax [2022 (2) TMI 1332 - DELHI HIGH COURT] Accordingly, as was direction issued in the aforementioned writ petition and other connected writ petitions, this writ petition is disposed of with liberty to the writ petitioner/assessee to file a revision petition under Section 264 of the Act. In case a revision petition is preferred within three weeks of the receipt of a copy of the order passed today, the concerned authority will rule on the petition and not reject the same on the ground of limitation, as was the observation made by the coordinate bench in the aforementioned writ petitions.
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