2000 (3) TMI 21

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....isionist, and Shri Ashok Kumar, learned standing counsel appearing for the opposite party. By the present writ petition, the petitioner challenges the order dated December 31, 1999, and prays for quashing the same on the ground that the Commissioner of Income-tax, Meerut, has wrongly held that the revision was not maintainable. The brief facts appear to be that against the assessment order f....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Commissioner of Income-tax is against the law. Sri Ashok Kumar has, however, pointed out that the revision has been dismissed under the provisions of section 264(4)(a) of the Act. Section 249(4) of the Act reads as follows: "(4) No appeal under this Chapter shall be admitted unless at the time of filing of the appeal,-- (a) where a return has been filed by the assessee, the assessee has p....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Commissioner (Appeals) or to the Appellate Tribunal, the assessee has not waived his right of appeal. The second contingency is where the order is on an appeal pending before the Deputy Commissioner (Appeals) and the third contingency is where the order has been made the subject of an appeal to the Commissioner (Appeals) or to the Appellate Tribunal. The distinction between the provisions of clau....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e doubt that the order against which the revision was sought to be filed was appealable. The first condition as already pointed out above under sub-section (4)(a) of section 264 was where an appeal against the order lies. There is a distinction between the language used in sections 249 and 264(4)(a) of the Act. Section 249 of the Act prohibits the authority concerned from admitting an appeal in ca....