Case Law Details
Case Name : Nataraju (HUF) Vs PCIT (Karnataka High Court)
Related Assessment Year :
Courts :
All High Courts Karnataka High Court
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Nataraju (HUF) Vs PCIT (Karnataka High Court)
the fact that the assessees-petitioners preferred these Revision petitions under section 264 of the Act just before the expiry of one year of the impugned assessment orders passed by the Assessing Authority, on the contrary reflects that the petitioners-assessees were very conscious and aware of the legal provision and deliberately avoided the availing of the regular remedy by way of an appeal and at the nick time of the expiry of the time period, preferred the present revision petition under section 264 of the Act, which for good reasons, came to ...
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Isn’t the title slightly misleading?
Few dept officials are taking a view that alternative remedy of regular appeal is a bar for revision under 264 and quoting this reporting of taxguru
Dear Sir, Kindly check the content of the judgment and argue accordingly.