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No right of appeal provided under the statute against order passed u/s. 264 of Income Tax Ac t,1961
Case Law Details
- Case Name
- Gausia Cold Storage Pvt. Ltd, Mumbai Vs. ACIT (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2006-07
- Courts
- All ITAT, ITAT Mumbai
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Brief Facts
Assessee preferred an appeal before the Tribunal against an order passed u/s 264 of the Income Tax Act 1961. The Tribunal passed an order on merits in this appeal overlooking the fact that there is no right of appeal provided under the statute against the order passed u/s. 264 of the Act.
Court’s Order
1. There is no right of appeal provided under the statute against the order passed u/s. 264 of the Act. In fact a party to litigation can move to an appropriate forum only when the statute provides for such a right.
2. As can be noticed from section 253 of the Income-tax Act, 1961 ...
