The appellant's income tax appeal regarding the maintainability of a Section 260A appeal against a Tribunal's dismissal of a rectification application was withdrawn before the court, resulting in dismissal.
The appeal was dismissed as withdrawn.
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1112-14-itxa=.doc
IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION
INCOME TAX APPEAL NO. 1112 OF 2014
Mr. Jayant D. Sanghvi
.. Appellant
v/s.
The Commissioner of Income Tax-8 Mumbai .. Respondent
Mr. Kalpesh Turalkar i/b Aarti Sathe for the appellant None for the respondent
CORAM : M.S. SANKLECHA & A.K. MENON, J.J.
DATED : 14th DECEMBER, 2016.
P.C.
appeal has been filed against an order dated 14th November, 2013 passed by the Income Tax Appellate Tribunal, dismissing the appellant's miscellaneous application for rectification under Section 254(2) of the Income Tax Act, 1961.
Asst. Commissioner of Income Tax, 272 ITR 397 has taken a view that an appeal under Section 260A of the Act to the High Court from an order of the Tribunal dismissing an application for rectification under
1 of 2
Uday S. Jagtap
1112-14-itxa=.doc
Section 254(2) of the Act is not maintainable. Therefore, he is instructed to withdraw the present appeal.
(A.K. MENON, J.) (M.S. SANKLECHA, J.)
2 of 2
Uday S. Jagtap
Colour shows how this judgement treated each authority
Chem Amit Vs. Asst. Commissioner of Income TaxReferred¶14
Chem Amit Vs. Asst. Commissioner of Income Tax, 272 ITR 397
Uday S. JagtapReferred¶17
Jayant D. Sanghvi
Commissioner of Income Tax-8 Mumbai
M.S. Sanklecha
A.K. Menon
As recorded by the court registry
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