https://www.taxtmi.com/caselaws?id=12017 The court held that the impugned order by the Income-tax Appellate Tribunal was within jurisdiction as it stemmed from an application for rectification in the appeal process. It emphasized the right of appeal under section 260A of the Income-tax Act, allowing parties to challenge decisions affecting them. Despite concerns over unwarranted remarks, the court focused on jurisdiction and correctness of the order. It concluded that when an appeal remedy exists, the court should not intervene through articles 226 and 227 of the Constitution of India. The petition was rejected, but the order for refund was stayed temporarily for the petitioner to appeal under section 260A. en-us Mon, 08 Jul 2002 00:00:00 +0530 Sun, 14 Feb 2010 17:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12017 The court held that the impugned order by the Income-tax Appellate Tribunal was within jurisdiction as it stemmed from an application for rectification in the appeal process. It emphasized the right of appeal under section 260A of the Income-tax Act, allowing parties to challenge decisions affecting them. Despite concerns over unwarranted remarks, the court focused on jurisdiction and correctness of the order. It concluded that when an appeal remedy exists, the court should not intervene through articles 226 and 227 of the Constitution of India. The petition was rejected, but the order for refund was stayed temporarily for the petitioner to appeal under section 260A. Case-Laws Income Tax Mon, 08 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12017