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TMI Blog2008 (3) TMI 20X X X X Extracts X X X X X X X X Extracts X X X X ..... t applicable so matter not entertainable u/s 260-A - no finding based on the law has been recorded - matter remanded to HC for fresh decision X X X X Extracts X X X X X X X X Extracts X X X X ..... , but nevertheless maintained the order of the Assessing Officer and the Commissioner of Income Tax (Appeals) by his order dated 25h February, 2002 held a petition under Section 154 of the Act was not maintainable and accordingly dismissed the same. An appeal was thereafter taken before the Income Tax Appellate Tribunal (hereinafter referred to as "Tribunal") which rejected the primary prayer of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... had no locus standi to adjudicate upon the matter. The Orissa High Court however in its order dated 14th August, 2006 held that as the assessment order had not come about by way of scrutiny, the provisions of Section 143 (2) would not be applicable and as such there was no justification for the court in entertaining the matter under Section 260-A of the Act. It is in this circumstance, that the pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lly raised throughout, prima facie, no finding based on the law as it stands, has been recorded. We, are therefore, of the opinion that the matter needs to be remitted to the High Court for a fresh decision in accordance with law. We accordingly set aside the order dated 14th August, 2006 and request the High Court to entertain the appeal under Section 260 (A) of the Act and to re-appraise the mat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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