2022 (2) TMI 1497

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..... itioner could have invoked section 154 HELD THAT:- In spite of availability of the three remedies against the assessment order in question, petitioner invoked section 264 of the Act which is not appealable. This court cannot act as an appellate authority over the assessment order in question. Furthermore, find the order under section 264 of the said Act which has been invoked by the petitioner h .....

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..... tion 154 of the 1961 Act. In spite of availability of these three remedies against the assessment order in question, petitioner invoked section 264 of the Act which is not appealable. This court cannot act as an appellate authority over the assessment order in question. Furthermore, I find the order under section 264 of the said Act which has been invoked by the petitioner himself knowing fully w .....

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