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    <title>2014 (3) TMI 30 - GUJARAT HIGH COURT</title>
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    <description>The High Court ruled in favor of the petitioner, quashing the ITAT&#039;s order directing reconsideration of cases and holding that appeals against the Commissioner&#039;s orders under Section 119(2)(b) of the I.T. Act were not maintainable. The Court emphasized that the ITAT lacked jurisdiction in passing the impugned order and that a prior Division Bench decision did not establish a precedent for entertaining such appeals.</description>
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      <description>The High Court ruled in favor of the petitioner, quashing the ITAT&#039;s order directing reconsideration of cases and holding that appeals against the Commissioner&#039;s orders under Section 119(2)(b) of the I.T. Act were not maintainable. The Court emphasized that the ITAT lacked jurisdiction in passing the impugned order and that a prior Division Bench decision did not establish a precedent for entertaining such appeals.</description>
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      <pubDate>Wed, 18 Dec 2013 00:00:00 +0530</pubDate>
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