2015 (6) TMI 890

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..... assessee preferred an appeal before the Tribunal. While passing an ex-parte order, we overlooked the fact that there is no right of appeal provided under the statute against the order passed u/s. 264 of the Act. In fact a party to litigation can move to an appropriate forum only when the statute provides for such a right. As can be noticed from section 253 of the Income-tax Act, 1961 an order pas .....

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