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| The Tax Publishers2019 TaxPub(DT) 8418 (Del-HC) INCOME TAX ACT, 1961
Section 254
Since all that Tribunal did was to permit assessee to raise additional ground, it did not tantamount to acceptance of additional ground on its merits, therefore revenue was precluded from filing writ petition to assail interim order passed by Tribunal.
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Appeal (Tribunal) - Validity of order - Petition against interim order passed by Tribunal whether maintainable -
Revenue preferred instant writ petition to assail interim order passed by Income Tax Appellate Tribunal (ITAT), whereby said Tribunal had allowed application moved by respondent assessee to raise additional grounds. Held: All that Tribunal did was to permit assessee to raise additional ground. The same did not tantamount to acceptance of additional ground on its merits. Revenue would have right to assail the interlocutory order, whereby additional ground was admitted as well as finding that Tribunal may return on said additional ground, in case revenue was aggrieved by final order that Tribunal may pass in pending appeal while preferring an appeal under Section 268. Therefore, writ petition to assail order was entertained.
REFERRED :
FAVOUR : In assessee's favour
A.Y. :
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