9911796707
TMI Blog2019 (8) TMI 808X X X X Extracts X X X X X X X X Extracts X X X X ..... ed under section 264 of 1961 Act. - Matter restored before the CIT for the decision afresh in accordance with law. - W.P. No. 28882/2018 - - - Dated:- 7-8-2019 - Sanjay Yadav And Vivek Agarwal JJ. For the Petitioner : Shri Pawan Dwivedi and Shri Kunal Suryavanshi, learned counsel For the Respondents : Shri D.P.S. Bhadauriya, learned counsel ORDER (1) This petition under Article 226/227 of the Constitution is directed against the order dated 26.9.2018 passed by the Principal Commissioner of Income Tax, Gwalior in exercise of the revisional power under section 264 of Income Tax Act, 1961, is an example of a mechanical and casual manner the Revisional Authori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed on merit. In view of the submissions made on behalf of the respondents, we are of the considered opinion that the matter deserves to be remitted to the Revisional Authority for fresh consideration of the Revision filed by the petitioner dwelling on all the issues raised therein. The Revision be decided expeditiously, however, not later than 30 days from the date of communication of this order. Petition is finally disposed of in above terms. No costs. (4) The Revisional Authority on remand while dwelling on the issue has cryptically dwelt as under: (8) The assessee has raised objection regarding service of notice u/s 148 of the I.T. Act, 1961 to him in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pected to dwell on the issue by adverting to merit. (7) Apparently, the impugned order does not deal with the issue in right perspective and in consonance with the stipulation contained under section 264 of 1961 Act. (8) In view whereof, while setting aside the impugned order dated 26.9.2018, the matter is once again relegated to the Revisional Authority for the decision afresh in accordance with law. (9) Let the Revision be decided expeditiously, however, not later than 30 days from the date of communication of this order. (10) It is made clear that this Court has not expressed any opinion on merit. (11) Petition is finally disposed of in above terms. No c ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
