2011 (11) TMI 33

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Putney, Advocate for the revenue.   M.M.KUMAR, J.   1. Through the instant application, the applicant has requested for recall of order dated 23.12.2009 passed by this Court dismissing the writ petition as withdrawn with liberty to file an appeal under Section 260 A of the Income Tax Act, 1961 (for brevity 'the Act'). It has come on record that the order passed by the Commissioner of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... of the Commissioner of Income Tax would not be appealable before the effective date namely 1.6.2007 and the appeal before the Tribunal was not infact maintainable.   3. Mr. Yogesh Putney, learned counsel for the Revenue, however has argued that if the amendment has been made during the currency of the appeal before the Tribunal then the appeal would still be maintainable although it was dire .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X