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TMI Blog2021 (1) TMI 377X X X X Extracts X X X X X X X X Extracts X X X X ..... cheme can be brought to tax under the Income Tax Act? - petitioner had filed return initially but he was issued with an intimation under Section 143(1) denying the relief under Section 89(1) - There was another intimation under Section 154 declining to revise the assessment - petitioner approached the Commissioner of Income Tax under Section 264 the said relief was declined - HELD THAT:- When the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peal is filed, the same shall be treated as an appeal filed within time and concerned authority shall dispose of the same on merits. - WP(C). No. 16955 OF 2013(T) - - - Dated:- 23-11-2020 - THE HONOURABLE MR. JUSTICE T.R.RAVI For the Appellant : SRI.N.T.NANDAKUMAR (PARAVUR), SRI.ASHISH MOHAN For the Respondent : SRI.P.K.R.MENON,SENIOR COUNSEL, GOI(TAXES), SRI.JOSE JOSEPH, SC, FOR INC ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y Ext.P1, the said relief was declined. Thereafter, on 14.01.2010, by Ext.P4, the Commissioner of Income Tax found that even though the legal position is settled in favour of the petitioner, he will not be able to give the relief since a rectification application filed subsequent to the decision of the jurisdictional High Court cannot be maintained. By Ext.P6, the Income Tax Department raised a de ..... X X X X Extracts X X X X X X X X Extracts X X X X
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