“Section 264(4)”

Section References (mined)Section 264Section 264(4)3 judgments

MADISON TEAMWORKS FILM PROMOTIONS AND ENTERTAINMENT PRIVATE LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX- 10(2)(2), MUMBAI, MUMBAI

Appeal are dismissed

ITA 3534/MUM/2025[2013-14]Status: DisposedITAT Mumbai23 Jul 2025AY 2013-14

Bench: SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Siddhesh ChauguleFor Respondent: Shri Pravin Salunkhe

Section 143(3)Section 147Section 154Section 2(22)(e)Section 246ASection 250Section 264Section 264(4)Section 40A(3)

Moreover, the assessee has also not waived the right of appeal before the Commissioner of income-tax (appeals) as per provisions of section 264(4) of the IT Act. 7. It may also be mentioned here that the assessee has also filed an application

RATHINASAMY PUSHPAVENI,SALEM vs. ITO, WARD-1(1), SALEM

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 1378/CHNY/2023[2018-19]Status: DisposedITAT Chennai30 Apr 2024AY 2018-19

Bench: Shri Ss Viswanethra Ravi & Shri Amitabh Shuklaआयकर अपील सं./Ita No.1378/Chny/2023 िनधा"रण वष" /Assessment Year: 2018-19 Rathinasamy Pushpaveni, The Income Tax Officer, Rohini Garden, Vs. Ward-1(1), Azhagapuram Pudur, Salem. Salem – 636 016. [Pan: Bxxpp-0274-J] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri N.V. Lakshmi, Advocate ""यथ" क" ओर से /Respondent By : Shri Arv Srinivasan, Addl. Cit सुनवाई क" तारीख/Date Of Hearing : 25.04.2024 घोषणा क" तारीख /Date Of Pronouncement : 30.04.2024

For Appellant: Shri N.V. Lakshmi, AdvocateFor Respondent: Shri ARV Srinivasan, Addl. CIT

Section 139(4)Section 246Section 264Section 264(4)Section 269SSection 271D

well as this Tribunal. 5. The Ld. D.R vehemently supported the order of the Ld. CIT(A) in view of the provisions of Section 264(4) of the Act holding that once the assessee resorts to revisionary provisions, it loses its rights to contest the matter further before appellate authorities

P. KRISHNAMURTHY,VILLUPURAM vs. ITO,WARD-2, VILLUPURAM

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 773/CHNY/2023[2013-14]Status: DisposedITAT Chennai07 Feb 2024AY 2013-14

Bench: Shri Mahavir Singh

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Shri G.Suresh, JCIT

Section 143(1)Section 143(2)Section 143(3)Section 246ASection 249(2)(b)Section 264Section 69

argued that the provisions of section 264 of the Act itself bars filing of appeal and the conditions mentioned in the provisions of section 264(4)(a) of the Act. He argued that once the provision itself does not permit for filing of alternative remedy, the assessee cannot file appeal