2014 (8) TMI 647

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..... C. ,Ashok Kumar, B. Agrawal, Dhananjai Awasthi, S. Chopra ORDER During the course of verification of deduction of tax by the petitioner it was found that the petitioner was not deducting the tax at source, as prescribed under Section 194-A of the Income Tax Act (hereinafter referred to as the "Act"), on the amount of interest accruing on the deposits made by the industrial electricity consumer....

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.... by an order dated 26.8.2005, against which the petitioner preferred an appeal before the Commissioner of Income Tax (Appeals). The appellate authority, by an order dated 1.12.2005 dismissed the appeal. The petitioner did not prefer any second appeal before the Tribunal, but, chose to file a revision petition under Section 264 of the Act before the Commissioner of Income Tax, Ghaziabad, praying fo....

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....ction 264 of the Act indicates that the Commissioner of Income Tax shall not revise any order under this Section where an appeal against an order lies to the Deputy Commissioner (Appeals) or to the Commissioner (Appeals) or to the Appellate Tribunal. In the light of the aforesaid provision, we find that against the order under Section 154 of the Act, the petitioner preferred an appeal and thereaf....