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2021 (1) TMI 241 - HC - Income TaxRemedy of appeal as enshrined under the provisions of Section 260 A - Dismissal of appeal against assessment order u/s 153A - rectification of alleged mistakes apparent also dismissed - A statement is filed on behalf of the respondents and it is stated therein that the assessee had not filed return of income and since details of payment received by the assessee was seized from the Medical College where proceedings u/s 132 took place, notice u/s 153C was issued - HELD THAT:- The plain and simple reading of Section 260A of the Income Tax Act reveals that appeal to the High Court can be filed within a period of 120 days. The Tribunal while examining the application for taking out additional charges rejected the same on the sole ground that no additional evidence or material was placed. Even attempt was made to make out a case of an error apparent on record by invoking the provisions of section 254(2). Be that as it may. This Court by invoking the provisions under Article 226 of the Constitution of India cannot assume the role of an appellate court in deciding the matter, particularly when the matter is amenable to appeal under the provisions of the Act referred. The writ petition is bereft of merits and it is accordingly dismissed.
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