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1 - 8 of 8 (0.44 seconds)Section 221 in The Income Tax Act, 1961 [Entire Act]
Section 234C in The Income Tax Act, 1961 [Entire Act]
Section 234A in The Income Tax Act, 1961 [Entire Act]
Section 234B in The Income Tax Act, 1961 [Entire Act]
The Income Tax Act, 1961
Section 154 in The Income Tax Act, 1961 [Entire Act]
Commissioner Of Income-Tax vs D. Lakshminarayanaswamy on 24 December, 1997
7. We have carefully gone through the judgment of Madras High
Court in D. Lakshminarayanapathi (supra). In the case before Madras
High Court, the issue arose for consideration was when the assessee
has invoked revisional jurisdiction of Commissioner, whether the
assessee can file an appeal before the appellate authority? The Madras
High Court found that even though for invoking revisional jurisdiction, it is
a pre-condition that the appellate jurisdiction should not have been
invoked. There is no bar for filing appeal when the assessee has invoked
revisional jurisdiction. Notwithstanding unsuccessful effort of the
5 I.T.A. No.3185/Chny/16
assessee in the revisional proceeding, still the assessee can file an
appeal. In fact, the Madras High Court has observed as follows:-
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