2017 (8) TMI 1679

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..... e Income Tax Act 1961, dated 03.08.2015 passed by the Chief Commissioner of Income Tax, Allahabad. Section 253 (1)(f) which was inserted with effect from 01.06.2015 vide Finance Act 2015 provides for an appeal against the order passed by the Prescribed Authority under Section 10(23C) (vi) of the Act. In view of the above provisions, there is a clear statutory remedy of appeal available to th .....

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..... the petition was incorrectly filed and was pending in the High Court, the Appellate Authority would consider the delay condonation application sympathetically. - Writ Tax No. 891 of 2015 - - - Dated:- 2-8-2017 - Hon'ble Pankaj Mithal And Hon'ble Umesh Chandra Tripathi, JJ. Counsel for Petitioner : Suyash Agarwal. Counsel for Respondent : S.C., Shubham Agarwal. ORDER .....

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..... (vi) of the Act. In view of the above provisions, there is a clear statutory remedy of appeal available to the petitioner which has not been availed. Shri R.R. Agarwal learned Senior Counsel has submitted that this petition was filed on 17.11.2015 but no such objection was raised at that time or even in the counter affidavit. The mere fact that the department may or may not have raised t .....

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