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2006 (4) TMI 94 - HC - Income TaxGift Tax Act, 1958 - Commissioner of Income tax (Appeals) was, in our opinion, justified in holding that the appeal preferred by the petitioner was not indeed maintainable. In any event, the said order of the Commissioner of Income-tax (Appeals) has attained finality. That being so, it was not open to the parties to assail the correctness thereof in collateral proceedings. The revision petition filed by the petitioner could not be thrown out on the ground that the order under challenge was the subject matter of an appeal. - In the result, this writ petition succeeds and is hereby allowed, and order passed by the Commissioner of Income-tax/Gift-tax, Delhi dismissing the revision petition filed by the Commissioner as not maintainable is hereby quashed
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