TMI Blog2015 (4) TMI 1150X X X X Extracts X X X X X X X X Extracts X X X X ..... r passed by Chief Commissioner of Income Tax u/s.272A is subject to appeal. As per Section 253 of IT Act, any assessee aggrieved by the orders; as listed therein, may appeal to the Appellate Tribunal against such order. In the sub-clause, there is a list of orders against which an appeal can be filed before the Appellate Tribunal. On examination of all those clauses, we have noted that there is no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... NTANT MEMBER AND SHRI KUL BHARAT, JUDICIAL MEMBER. Assessee(s) by : Shri Tej Shah Revenue by : Shri Nimesh Yadav, CIT-DR ORDER PER N.S. SAINI, ACCOUNTANT MEMBER: This is an appeal filed by the assessee against the order of the Chief Commissioner of Income- Tax, Baroda dated 29.9.2014 by raising the following grounds. 1. That the ld.CIT erred in refusing to grant exe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s held as under: 4.1 We have examined the objection of the Revenue Department and noted that in terms of the provisions of Section 253(1)(c) an order passed by Chief Commissioner of Income Tax u/s.272A is subject to appeal. As per Section 253 of IT Act, any assessee aggrieved by the orders; as listed therein, may appeal to the Appellate Tribunal against such order. In the sub-clause, there is ..... X X X X Extracts X X X X X X X X Extracts X X X X
|