Case Law Details
Case Name : Raibareilly District Co-operative Bank Ltd. Vs DCIT (ITAT Lucknow)
Related Assessment Year :
Courts :
All ITAT ITAT Lucknow
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The appellate jurisdiction always lies with the forum who is higher in rank than the forum whose order is under challenge; meaning thereby the appellate court or jurisdiction can examine the order of the inferior court and not of the court or authority who is equivalent in rank.
In the instant case, undeniably the order under section 271FA was passed by the Director of Income-tax who is equivalent in rank with the Commissioner (Appeals). Therefore, the order of the Director of Income-tax cannot be challenged or assailed by filing an appeal before an Officer,i.e., the Commissioner (Appeals), wh...
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Please correct the title of the article – it is misleading. The title should say order of ‘DIT’ cannot be appealed before CIT(A) and not ‘DCIT’ as ‘DCIT’ stands for Deputy Commissioner of Income-tax who is subordinate to CIT(A)