2022 (2) TMI 1497 - HC - Income Tax

Challenge to order u/s 264 - Petitioner had also the scope to invoke section 263 for revision of the same or if there was any mistake apparent from record the petitioner could have invoked section 154 HELD THAT - In spite of availability of the three remedies against the assessment order in question petitioner invoked section 264 of the Act which is not appealable. This court cannot act as an appellate authority over the assessment order in question. Furthermore find the order under section 264 of the said Act which has been invoked by the petitioner himself knowing fully well that is not appealable; and in view of section 264(7) Explanation (1) of the said Act any order passed by the Commissioner under section 264 of the Act shall not be deemed to be prejudicial to the assessee. WP dismissed.

Summary

The Calcutta High Court dismissed a writ petition challenging an order under section 264 of the Income Tax Act, 1961, dated March 28, 2016. The petitioner had alternative remedies under sections 263 and 154 of the Act but chose section 264, which is not appealable. The court cannot act as an appellate authority over the assessment order. The order under section 264, though invoked by the petitioner, is not deemed prejudicial to the assessee under section 264(7), Explanation (1) of the Act. Consequently, the writ petition was dismissed without costs.