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TMI Blog2014 (1) TMI 1560X X X X Extracts X X X X X X X X Extracts X X X X ..... application and as stated above exercise the suo motu revisional powers. Under the circumstances considering Section 75(1)(b) of the Act against the order passed by the Commissioner passed in exercise of suo motu revisional powers only revision application before the learned Appellate Tribunal was maintainable and therefore, as such the learned Appellate Tribunal rightly entertained the revision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - - Dated:- 16-12-2013 - M. R. Shah And R. P. Dholaria,JJ. For the Appellant : Mr. Jaimin Gandhi Assit. Government Pleader For the Respondent : Mr. S. N. Soparakar LD. Sr. Adv With Mr. Akshay A. Vakil, Advocate ORDER (Per : Honourable Mr. Justice M. R. Shah) 1.0. Feeling aggrieved and dissatisfied with the impugned judgment and order dated 04.08.2009 passed by the learned Gu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3, we have held that against the order passed by the Tribunal in revision application, in exercise of powers under section 75(1)(b) of the Act, appeal before this Court under section 78 of the Act would not be maintainable. Para 4 of our decision in Tax Appeal No.938/2013 reads as under: 4.0. Heard the learned advocates for the respective parties on the aforesaid preliminary objection raised on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion applications and has rightly passed the impugned judgment and order in exercise of the revisional jurisdiction. That being so considering Section 78(1) of the Act and as the impugned order passed by the learned Appellate Tribunal is passed in revision applications shall not in appeal and therefore, Tax Appeal before this Court under Section 78(1) of the Act would not be maintainable. Consideri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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