KSS PETRON P.LTD,MUMBAI vs. PR CIT 14, MUMBAI

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ITA 3201/MUM/2015Status: DisposedITAT Mumbai09 March 2018AY 2009-102 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that an order passed by the Principal Commissioner under Section 264 of the Income Tax Act is not appealable before the Income Tax Appellate Tribunal as per Section 253(1) of the Act.

What were the facts?

The assessee filed an appeal before the ITAT against an order passed by the Principal Commissioner of Income Tax under Section 264 of the Income Tax Act. The appeal was filed for the Assessment Year 2009-10.

What were the issues?

The primary issue was the maintainability of an appeal before the ITAT against an order passed under Section 264 of the Income Tax Act.

Which sections of the Income-tax Act were involved?

Section 264,Section 253(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI BENCH “A”, MUMBAI

Before: SHRI G.S. PANNU & SHRI AMARJIT SINGH

For Respondent: Shri R.P. Meena (CIT-DR)
Hearing: 19/12/2017Pronounced: 09/03/2018

The captioned appeal by the assessee is directed against the order passed by Principal Commissioner of Income Tax-14, Mumbai dated 31.03.2015 u/s 264 of the Income Tax Act, 1961, which is not appealable before the Tribunal in terms of Sec. 253(1) of the Income Tax Act, 1961.

Accordingly, the appeal of the assessee is dismissed as not maintainable.

Order pronounced in the open court on 9th March, 2018.

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