Principal Commissioner Of Income Tax Central Kanpur vs. Rajan Rajesh Kumar
The Appeal stands dismissed without being admitted
ITA/12/2024HC Uttarakhand17 Dec 2025
Bench: This Court Being Aggrieved By The Judgment & Order Dated 08.02.2024, Whereby The Appellate Tribunal Was Pleased To Allow The Appeal Of The Respondent. 3.
For Appellant: Mr. Hari Mohan Bhatia, learned counsel
Section 133ASection 151
263 of the Act of 1961 but only
such
of
those
orders
passed
by
officers/authorities,
subordinate to the Competent Authority u/s 151.
41.
Next, we examine the ambit of Section 264 of the
Act of 1961, which deals with revision of other orders. It
enables
the
Principal
Chief
Commissioner
or
Chief
Commissioner or Principal Commissioner or Commissioner,
either
