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Income Tax Appellate Tribunal, ‘C’ BENCH, CHENNAI
Before: SHRI N.R.S. GANESAN & SHRI S. JAYARAMAN
आदेश /O R D E R
PER N.R.S. GANESAN, JUDICIAL MEMBER:
The assessee filed the present appeal challenging the correctness of the order passed by the Principal Commissioner of Income Tax, Madurai-2, Madurai under Section 264 of the Income- tax Act, 1961 (in short 'the Act').
Having heard the Ld.counsel for the assessee and the Ld. Departmental Representative, this Tribunal is of the considered opinion that the order passed by the Principal Commissioner of Income Tax under Section 264 of the Act is not an appealable order before this Tribunal. Therefore, the appeal filed by the assessee challenging the correctness of the order passed by the Principal Commissioner of Income Tax under Section 264 of the Act is not maintainable. Accordingly, the appeal is dismissed.