COMMISSIONER OF INCOME-TAX, PATIALA vs. YOUNG SCHOLARS EDUCAITON SOCIETY, BARNALA
ITA/21/2011HC Punjab & Haryana08 May 2024
Bench: This Court Under Section 260A Of The Income Tax Act, 1961 (Hereinafter To Be Referred As “The Act”) Against The Order Dated 16.07.2010 Passed By The Income Tax Appellate Tribunal, Chandigarh Bench-A, Chandigarh (Hereinafter To Be Referred As “The Itat”) In Ita No. 510/Chd/2010 - M/S Young Scholars Educational Society, Barnala Vs Cit, Patiala, Whereby The Order Dated 26.03.2010 Passed By The Commissioner Of Income Tax, Patiala (Hereinafter To Be Referred As “The Commissioner”) Was Quashed & The Varinder Singh 2024.05.13 10:09 I Attest To The Accuracy & Authencity Of This Order/Judgment
Section 12ASection 2(15)Section 260A
24.
In other words, the order, which can be modified or
rescinded by applying Section 21, has to be either executive or
legislative in nature whereas the order, which the CIT is
required to pass under Section 12A of the Act, is neither
legislative nor an executive order but it is a "quasi judicial
order". It is for this reason
