TMI Blog2022 (3) TMI 303X X X X Extracts X X X X X X X X Extracts X X X X ..... ice to set aside the impugned order at Annexure-'G' dated 07.03.2020. The delay as made out is condoned by taking note of the law laid down in the case of FATHERAJ SINGHVI (supra). That apart, it must be noticed that the Department has taken a conservative and hyper technical view, as regards limitation and accordingly the impugned order is set aside by condoning the delay. - Writ Petition Nos. 19960/2021 (T-IT) and 17489/2021 (T-IT) - - - Dated:- 12-1-2022 - Siddappa Sunil Dutt Yadav, J. For the Appellant : Ashok A. Kulkarni, Advocate For the Respondents : Jeevan J. Neeralgi, Advocate ORDER W.P. No. 17489/2021 has been filed seeking for appropriate writ to quash the intimation under tion 200A of the Income T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the Income Tax Appellate Tribunal. The Income Tax Appellate Tribunal remitted the matter back to the Commissioner of Income Tax (Appeals)-3. While doing so, it had observed that the appeals on remand would be required to be taken up after the proceedings under Section 264 of the Income Tax Act initiated by the petitioner are disposed off since if the levy under Section 234E is deleted by the CIT under Section 264, the question of there being any liability on account of interest under Section 220 (2) would not arise. 5. The learned counsel for petitioner would point out that in the meanwhile 264 proceedings had been initiated by the petitioner. It is submitted that though there was delay in initiating such proceedings, in light of legal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... taking note that the judgment of Division Bench in the case of FATHERAJ SINGHVI (supra) has attained finality, the law laid down is required to be taken note of by this court as well as the Revisional Authority. 9. In light of the facts and noticing the position of law that would emanate on reading of FATHERAJ SINGHVI (supra), it would serve the interests of justice to set aside the impugned order at Annexure-'G' dated 07.03.2020. The delay as made out is condoned by taking note of the law laid down in the case of FATHERAJ SINGHVI (supra). That apart, it must be noticed that the Department has taken a conservative and hyper technical view, as regards limitation and accordingly the impugned order is set aside by condoning the del ..... X X X X Extracts X X X X X X X X Extracts X X X X
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