Dismissed¶45
Sri. Narayanrao v. Kulkarni v the Joint Commissioner of Income Tax
Income Tax Appeal – High Court of Karnataka – Appeal against ITAT order rejecting Miscellaneous Petition
Karnataka HCITA/200006/2018
Case brief
AI extract
What is this about?
Appeal dismissed by High Court of Karnataka. Where the ITAT rejected a Miscellaneous Petition alleging error apparent on face of record, and the assessee has separately appealed the main order on merits, no substantial question of law arises for consideration in an appeal against the MP rejection order alone. Court also observed (obiter) that an appeal may not lie against an order rejecting a Miscellaneous Application as it may not constitute an order passed in the appeal.
What did the court decide?
There is no mistake apparent on the face of the record in the Tribunal's order. ¶42