Case Law Details
Aditya Marine Limited Vs DCIT (International Taxation) (Bombay High Court)
A revision would lie to the Commissioner of Income Tax from any order passed by the authority subordinate to him in respect of any proceeding under the Act. In the present case, the order has been passed by the officer subordinate to the Commissioner of Income Tax and the same has been passed in respect of proceeding initiated by the Petitioner seeking refund. The impugned order dated 9 April 2019 adjudicates a lis between the Revenue and the Petitioner. This requires an examination of facts for adjudication of the dispute. Moreover, the impugned order has been passed under the Act. The Assessing Officer i.e. Deputy Commissioner of Income Tax can only pass an order under the Act as the Petitioner was seeking refund of excess amount paid as tax under the Act. We, therefore, do not find any substance in the submission of the Petitioner that no revision would be available against the impugned order as it is not an order passed under the Act. Thus, remedy of revision under section 264(1) of the Act would be available to the Petitioner.
If one contrasts section 264 of the Act with noticed that unlike section 246A of the Act which specifies sections of the Act from which an appeal would lie, section 264 of the Act provides for revision from `any order’ under the Act. This is another indication that the Commissioner of Income Tax has very wide powers to correct any order passed by an officer subordinate to him.
FULL TEXT OF THE HIGH COURT ORDER / JUDGMENT
This petition under Article 226 of the Constitution of India challenges the order dated 9 April 2019 passed by the Deputy Commissioner of Income Tax (International Taxation) under the Income Tax Act, 1961 (Act). By the impugned order dated 9 April 2019, the Petitioner’s refund application for the excess amount paid as tax in respect of assessment year 2005-06 came to be rejected.
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