9911796707
TMI Blog2024 (9) TMI 1525X X X X Extracts X X X X X X X X Extracts X X X X ..... is accordingly allowed in terms of prayer clauses (a) (b). X X X X Extracts X X X X X X X X Extracts X X X X ..... the case may be, which is in favour of such assessee (such case being herein referred to as the other case), the collegium may, decide and inform the Principal Commissioner or Commissioner not to file any appeal, at this stage, to the Appellate Tribunal under sub-section (2) of section 253 or to the jurisdictional High Court under sub-section (2) of Section 260-A in the relevant case against the order of 2[the Joint Commissioner (Appeals) or the Commissioner (Appeals)] or the Appellate Tribunal, as the case may be. (2) The Principal Commissioner or the Commissioner shall, on receipt of a communication from the collegium under sub-section (1), notwithstanding anything contained in sub-section (3) of section 253 or clause (a) of sub-se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Officer to appeal to the Appellate Tribunal or the jurisdictional High Court, as the case may be, against such order and save as otherwise provided in this section all other provisions of Part B and Part CC of Chapter XX shall apply accordingly. (5) Every appeal under sub-section (4) shall be filed within a period of sixty days to the Appellate Tribunal or one hundred and twenty days to the High Court, as the case may be, from the date on which the order of the jurisdictional High Court or the Supreme Court in the other case is communicated to the Principal Commissioner or the Commissioner (having jurisdiction over the relevant case), in accordance with the procedure specified by the Board in this behalf. Explanation.--For the purpose ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reliefs (prayer clause a & b) which reads thus: a) This Hon'ble High Court be pleased to take on record the form no. 8A being Exhibit-A. b) That this Hon'ble High Court be pleased to permit the applicant to file an appeal after the decision in appeal mentioned hereinabove as per Section 158AB of the Income Tax Act, 1961. 6. Having perused the provisions of Section 158AB as also Rule 16 of the Income Tax Rules, 1962, as also the record which annexes Form 8A which sets out all the necessary details qua the proceedings as noted hereinabove, in our opinion, the application needs to be accepted as consented by the respondent/assessee. 7. This Miscellaneous Application is accordingly allowed in terms of prayer clauses (a) & (b). ..... X X X X Extracts X X X X X X X X Extracts X X X X
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