Search Results Page
Search Results
1 - 5 of 5 (0.16 seconds)Section 271 in The Income Tax Act, 1961 [Entire Act]
Section 272A in The Income Tax Act, 1961 [Entire Act]
Section 156 in The Income Tax Act, 1961 [Entire Act]
Director Of Income Tax vs Shri Ravi Vijay And Anr on 9 July, 2012
2. When the appeals were taken up for hearing, none was present
ITA. No. 650 & 651//Mum/2017
Assessment Years: 2014-15 & 2015-16
for the Appellant. The Ld. Departmental Representative
submitted that none has been appearing for the Appellant for
last few hearings. Placing on record, the judgment of Hon'ble
Rajasthan High Court in the case of Director of Income Tax
(CIB) vs. Ravi Vijay: [2012] taxmann.com 176 (Raj.) he
submitted that the present appeals were not maintainable in
view of the provisions contained in Section 246A(1)(q) of the
Act as the order passed by the Director of Income Tax who
holds the ranks of Commissioner are appealable before the
Commissioner (Appeals). Thus, the Appellant has incorrectly
filed the present appeals before the Tribunal instead of
approaching the Commissioner (Appeals), and therefore, the
same be dismissed as not maintainable.
1