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2015 (8) TMI 464 - PUNJAB & HARYANA HIGH COURT

2015 (8) TMI 464 - PUNJAB & HARYANA HIGH COURT - [2015] 374 ITR 20 (P&H) - Maintainability of appeal against the order passed by the Tribunal under section 254(2) - Held that:- The Tribunal had passed an order dated June 30, 2010. The Tribunal corrected a mistake on account of not having noticed the judgment of the Supreme Court in CIT v. Amalgamations P. Ltd. [1997 (4) TMI 8 - SUPREME Court ]. The Tribunal expressly recorded that the applicability of the decision cannot be adjudicated under the .....

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A-53-2013 - Dated:- 9-4-2015 - MR. S.J. VAZIFDAR, ACJ AND MR. G.S. SANDHAWALIA, J. Mr. Vivek Sethi, Advocate, for the appellant Mr. Ravish Sood, Advocate, for the respondent JUDGEMENT S. J. Vazifdar, Actg. C. J.- The appeal is liable to be dismissed only on the ground that it is not maintainable in view of the judgment of the Division Bench of this court in Rani Paliwal v. CIT [2004] 190 CTR (P&H) 566. The Division Bench held that an appeal under section 260A of the Income-tax Act, 1961 (in .....

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