https://www.taxtmi.com/caselaws?id=187179 The High Court of Kerala ruled that there is no provision under section 147 of the Income Tax Act to reopen orders of the Commissioner of Income Tax (Appeals) on issues decided against the Department. The Court held that the Department could only file an appeal with a delay condonation petition if there was a delay, as no proceedings under section 147 are maintainable against orders of the Commissioner of Income Tax (Appeals). Consequently, the Court allowed the writ appeal, vacated the single Judge's judgment, and restored the final orders of the Commissioner of Income Tax (Appeals) in favor of the assessees. en-us Fri, 08 Jun 2012 00:00:00 +0530 Wed, 12 Oct 2016 18:27:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187179 The High Court of Kerala ruled that there is no provision under section 147 of the Income Tax Act to reopen orders of the Commissioner of Income Tax (Appeals) on issues decided against the Department. The Court held that the Department could only file an appeal with a delay condonation petition if there was a delay, as no proceedings under section 147 are maintainable against orders of the Commissioner of Income Tax (Appeals). Consequently, the Court allowed the writ appeal, vacated the single Judge's judgment, and restored the final orders of the Commissioner of Income Tax (Appeals) in favor of the assessees. Case-Laws Income Tax Fri, 08 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187179