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TMI Blog2019 (10) TMI 606X X X X Extracts X X X X X X X X Extracts X X X X ..... diture incurred in relation to transfer was not claimed in the return of income, the same could be urged before the Commissioner of Income Tax in the revision application. Thus, without considering the above submission, the impugned order holds that if claim is not made in the return of income, then it is not possible to urge the same before the revisional authority. In the above view, we are i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sal. - WRIT PETITION NO. 2089 OF 2019 - - - Dated:- 3-10-2019 - M.S. SANKLECHA AND NITIN JAMDAR, JJ. Mr. Jitendra Singh for the Petitioner. Mr. Charanjeet Chanderpal for the Respondents. P.C. : At the request of the parties, the petition is taken up for final disposal at the stage of admission. This as the controversy involved lies in a narrow comp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r is a non-speaking order. 4. On the other hand, Mr. Chanderpal, learned counsel appearing for the Respondents states that the only objection of the Revenue is that the Petitioner should have filed appeal against the assessment order dated 31 October 2017 rather than filing a revision application under section 264 of the Act. Therefore, it is submitted that this petition should not be ent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... visional authority. Our attention is drawn to the decision of this Court in Hindustan Diamond Company Pvt. Ltd. v. Commissioner of Income-tax (2003) 175 Taxation 91 (Bom.) by the Petitioner in support of his contention. 6. In the above view, we are inclined to set aside the impugned order dated 8 March 2019 and restore the proceedings back to the file of the Commissioner of Income Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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