Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights June 2018 Year 2018 This

Right to file an appeal before CIT(A) where the application for ...

Income Tax

June 18, 2018

Right to file an appeal before CIT(A) where the application for revision u/s 264 rejected by the CIT - Notwithstanding unsuccessful effort of the assessee in the revisional proceeding, still the assessee can file an appeal - thus assessee invoked revisional jurisdiction u/s 264 of the Act, it cannot constitute a bar for invoking the appellate jurisdiction.

View Source

 


 

You may also like:

  1. Revision application u/s 264 to get refund - application by amalgamated company - order of CIT rejecting the application is erroneous - refund allowed u/s 237 - Tri

  2. Revision u/s 264 - application for revision was rejected because it was not accompanied by the requisite fee of Rs.500/- An opportunity should be given to cure the same - HC

  3. Reasonable cause for the delay in filing the revision application before the CIT under Section 264 - HC

  4. Revision u/s 264 in favor of assessee - petitioner has not waived his appellate right - delay of 2 years, 10 months and 8 days can not be condoned - HC

  5. Rejection application for Revision u/s 264 in favor of assessee - Rejection on the ground the assessee has filing an appeal u/s 246 which was rejected by the CIT(A) due...

  6. Revisional jurisdiction u/s 264 - Application u/s 264 rejected as intimation u/s 143(1) of the Act is not an order amenable to revisional jurisdiction u/s 264 - The...

  7. Revision of other orders u/s 264 - petitioners sought to expressly withdraw the revision petition filed u/s 264 - application was pending for decision - Thus by not...

  8. Condonation of delay - revision u/s 264 - as the order u/s 143(1) came to be passed within this one year itself, writ petitioner had taken the first step to have income...

  9. Condoantion of delay in filing an application for Revision u/s 264 - there is a clear provision for condoning the delay - thus the right of revision could be avoided by...

  10. Revision u/s 264 in favor of assessee - CIT rejected the application on the ground that, the assessee has filed application only against the order of assessment -...

 

Quick Updates:Latest Updates