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2015 (6) TMI 890 - ITAT MUMBAI

2015 (6) TMI 890 - ITAT MUMBAI - TMI - Appeal against order u/s 264 of the Income Tax Act, 1961 - Held that:- There is no right of appeal provided under the statute against the order passed u/s. 264 of the Act. In fact a party to litigation can move to an appropriate forum only when the statute provides for such a right. As can be noticed from section 253 of the Income-tax Act, 1961 an order passed by the Commissioner of Income Tax (‘CIT’) u/s. 264 of the Act is not appealable before the Appella .....

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ght of appeal provided under the statute against the order passed u/s. 264 of the Act. In fact a party to litigation can move to an appropriate forum only when the statute provides for such a right. As can be noticed from section 253 of the Income-tax Act, 1961 an order passed by the Commissioner of Income Tax ( CIT ) u/s. 264 of the Act is not appealable before the Appellate Tribunal. 2. However, this issue escaped the attention of the bench; while passing the order on 16.01.2015 the bench ente .....

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