2019 (12) TMI 866

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..... ecalled and detailed order is passed on revision. ORDER ON REVISION 1. Case called out in revised list. Learned counsel for revisionist is present but no one is present for respondent despite service. 2. The present civil revision is filed by the revenue against the order dated 19.1.2007 passed by the First Additional Civil Judge (Senior Division), Room No.20; by which an application questionin .....

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..... y the respondent Rajendra Kumar Gupta before the learned Tribunal and the Tribunal modified the tax liability vide order dated 31.10.2001. 5. Section 159 of the Income Tax Act, 1961 provides that the legal representative is liable to pay an amount which the deceased would have been liable to pay if he had not expired. Accordingly after the judgment of learned Tribunal, a modified fresh demand not .....

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..... nable. He further submits that against any order impugned by the plaintif respondent under Section 246A-1 (j) he had an alternative remedy of filing an appeal before the CIT (Appeals). Reliance is also placed by the learned counsel for revisionist on the judgment of Supreme Court in the case of Commissioner of Income Tax and another. Vs. Parmeshwari Devi Sultania and others) (1998) Vol.230 ITR 74 .....

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..... omitted and the words "proceeding taken" were inserted in its place. This made the section more comprehensive in nature." xxx xxx xxx "We have seen above that the scope of Section 293 of the Act has been widened now even to include any proceeding under the Act and it is not merely confined to set aside or modify any order. "The form of the suit is not relevant." It is the substance which is .....

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..... e plaintif respondent had remedy of filing appeal under Section 246A-1 (j) of Income Tax Act, 1961 with regard to orders of the Income Tax authorities, in case he felt injured from the same. Thus, the suit itself is not maintainable and the court below has wrongly rejected the application under Order 7 Rule 11 CPC filed by the revisionist. Section 293 makes an absolute bar to suit filed in Civil C .....

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