TMI Blog2012 (12) TMI 697X X X X Extracts X X X X X X X X Extracts X X X X ..... ision Petition cannot be a bar for the filing of an Appeal, by the assessee, before the appropriate authority, as per the relevant provisions of law. In such circumstances, this Court finds it appropriate to set aside the impugned order of the first respondent, dated 24.7.2012. Accordingly, the writ petition stands allowed. It is made clear that it would be open to the petitioner to file an ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner has stated that the first respondent, after rejecting the petition submitted by the petitioner, for the withdrawal of the revision petition, had passed an order on merits. The first respondent had stated that the assessee had requested for the withdrawal of the petition, under Section 264 of the Income Tax Act, 1961, only after a substantial part of the enquiry had been completed by the Asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed, as the petitioner had filed a Revision Petition waiving his right to file a first appeal before the Commissioner of Income Tax (Appeals), by his letter, dated 6.3.2012. Further, after conducting enquiries through the Assessing Officer/Joint Commissioner of Income Tax, it had been proved that the petitioner is not eligible for the relief under Sections 54 and 54F of the Income Tax Act, 1961. In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Commissioner of Income Tax (Appeals), is permitted by law and that it is legitimate and bona fide in nature. It had been further stated that the decision of the Supreme Court, in Rai Bahadur Vs. CIT 66 ITR 443 (SC) and D.N.Bhattacharya Vs. CIT (1998 ITR 461), is in relation to procedural matters, before the Income Tax Settlement Commissioner, under Chapter XIX A of the Income Tax Act, 1961, and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on Petition cannot be a bar for the filing of an Appeal, by the assessee, before the appropriate authority, as per the relevant provisions of law. In such circumstances, this Court finds it appropriate to set aside the impugned order of the first respondent, dated 24.7.2012. Accordingly, the writ petition stands allowed. It is made clear that it would be open to the petitioner to file an appeal, b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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