2025 (7) TMI 901

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....timation order, passed by the second respondent, dated 05.07.2022 and to direct the respondents to grant the foreign tax credit claimed by the petitioner and consequently allow the refund of taxes to the petitioner. 2. The operative portion of the impugned order reads as under: 7.4. The submission of the assessee and the report of the Assessing Officer reproduced above are discussed herein. The order against which the assessee has preferred revision application is not an assessment order u/s 143(3)/147 of the Act, but it is intimation u/s 143(1) of the Act which was issued just by processing the ITR filed by the assessee. Hence, the judicial decisions relied on by the assessee can not be applied to the processing of the ITR u/s 143(1). A....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....titled to refund of Rs. 20,000/-. Under these circumstances, the petitioner filed a rectification petition under Section 154 of the Income Tax Act, 1961, before the assessing Officer on 06.07.2022. That said petition was rejected by an order, dated 09.09.2022. Aggrieved by the same, the petitioner filed a petition under Section 264 of the Income Tax Act, 1961. The preamble to the impugned order indicates that the petitioner had filed an application under Section 264 of the Income Tax Act, 1961 against the order dated 09.09.2022. However, the operative portion of the impugned order makes it clear that the rectification was filed only against the intimation issued under Section 143 (1) of the Income Tax Act, 1961, dated 05.07.2022 in the rect....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... made has not expired, or, in the case of an appeal to the Commissioner (Appeals) or to the Appellate Tribunal, the assessee has not waived his right of appeal; or (b)where the order is pending on an appeal before the [Deputy Commissioner (Appeals)] or (c)where the order has been made the subject of an appeal [to the Commissioner (Appeals) or] to the Appellate Tribunal. 8. Therefore, I do not find any merit in the present writ petition challenging the impugned order passed by the first respondent rejecting the application filed under Section 264 of the Income Tax Act, 1961. Further, it is noticed that an order passed under Section 264 of the Income Tax Act, 1961, is not appealable before the Tribunal under Section 253 of the Income Tax....