The ITAT held that an assessee's appeal is maintainable even if ...

Taxpayer's appeal maintainable despite invoking revisional remedy; CIT(A) to re-decide on merits.

Case Laws Income Tax

August 27, 2024

The ITAT held that an assessee's appeal is maintainable even if the alternative remedy u/s 264 has been availed. Relying on the Madras High Court's decision in CIT vs. D. Lakshminarayanapathi, it ruled that provisions dealing with appellate jurisdiction do not bar an appellant from invoking appellate jurisdiction before CIT(A), despite having invoked revisional jurisdiction u/s 264. Consequently, the CIT(A)'s order holding the assessee's appeal as not maintainable was set aside, and he was directed to re-decide the appeal on merits as per law. The assessee's appeal was allowed for statistical purposes.

View Source

← Previous Next →

The ITAT held that an assessee's appeal is maintainable even if ...

Taxpayer's appeal maintainable despite invoking revisional remedy; CIT(A) to re-decide on merits.

Case Laws Income Tax

August 27, 2024

You may also like:

Right to file an appeal before CIT(A) where the application for revision u/s 264 rejected by the CIT - Notwithstanding unsuccessful effort of the assessee in the...

The Appellate Tribunal examined the issue of invoking revisional jurisdiction u/s 263 in a case involving receipts of accommodation entries and reopening of assessment....

The High Court held that the Revisional Authority did not follow the proper procedure prescribed u/s 263 of the Income Tax Act while invoking its revisionary powers. The...

Revision u/s 263 - Once the valuation report has not been sent by the valuation officer to the assessing officer/assessee, within the period stipulated by the act that...

CIT(A) allowed assessee to withdraw appeal against section 263 revision order, stating Tribunal quashed section 263 order and CIT(A) erred in not deciding appeal merits....

Captive exemption for Fatty Acid Pitch (FAP), an intermediate product, was denied despite being otherwise excisable, citing Rule 6(3A) of Cenvat Credit Rules. The...

Exercise of Revisional Jurisdiction after seven years - the bar of limitation, to initiate revisional jurisdiction under Section 46 (1) of the VAT Act, 2005 within five...

Condonation of delay in filing appeal - sufficient cause for condoning the delay or not - The petitioner contended that despite the delay, their case had merit,...

The High Court held that the revisional authority's order placing the refund sanction order in abeyance u/s 108 of the Central Goods and Services Tax Act, 2017 was...

GST Authorities invoked penal provisions under Indian Penal Code against the petitioner without invoking penal provisions of GST Act, despite the alleged offences being...

Revisional jurisdiction u/s 264 - Application u/s 264 rejected as intimation u/s 143(1) of the Act is not an order amenable to revisional jurisdiction u/s 264 - The...

Jurisdiction of Revisional Authority to revise an order - The decision of the Tribunal may not be acceptable to the Revisional Authority, but that cannot furnish any...

Revision u/s 263 by CIT - reopening on the basis of letter written by JCIT - In the case in hand the Ld. Revisional Authority has done no homework on its end but merely...

Jurisdiction of revisional authority to take up the proceedings - smuggling of gold - since the rank of the Revisional Authority and that of the Appellate Authority was...

Initiation of revisional proceedings - GVAT - Tribunal has materially erred in considering the legality and validity of the initiation of revisional proceedings, taking...

Quick Updates: