2013 (1) TMI 513

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.... GOI(TAXES) & SRI.JOSE JOSEPH, SC, FOR INCOME TAX. JUDGMENT   Petitioner is an assessee under the Income Tax Act. By Ext.P1, assessment for the year 2000-2001 was completed. Against that order, the petitioner filed an appeal with an application to condone delay of 2 years, 10 months and 8 days. It appears that petition to condone delay was posted on three occasions and despite notice, the....

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....oner and the learned standing counsel appearing for respondents. 4. In my view, if the maintainability of the revision is to be upheld, it is unnecessary to examine the correctness of the findings of the revisional authority on the other two issues. 5. Insofar as the finding on the maintainability of the revision is concerned, the finding has been arrived at on the basis of Section 264(4) of the....

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....evision can be exercised by the revisional authority only if the conditions specified in the Section are satisfied. 8. Clause(c) states that where an order has been made the subject of an appeal, the Commissioner shall not revise the order. The question is whether Ext.P1 order has been subject to an appeal to the Commissioner (Appeals). As already stated, the petitioner had filed an appeal to the....

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....   10. In the judgment in Mela Ram's case relied on by the Revenue, an appeal was dismissed without condoning delay and the question was considered whether such an order is an order in the appeal. In this judgment, after referring to the conflicting judgments of various High Courts and the previous judgment of the Apex Court, the Apex Court finally concluded thus: "On the principles laid do....