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| The Tax Publishers2020 TaxPub(DT) 1146 (P&H-HC) : (2020) 421 ITR 0004 INCOME TAX ACT, 1961
Section 264
Assessee relied upon the decision of this Court in CWP No.1818 of 1995 titled as Kewal Krishan Jain v. CIT, Jalandhar to contend that this Court had set aside the similar order. Revenue was not in a position to deny the applicability of the said judgment. Petition was allowed and order under section 264 was quashed and directed CIT to decide the application under Section 264.
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Revision under section 264 - Other orders - -
By way of this appeal, assessee challenged the order of CIT rejecting application under section 264 on the ground that remedy of appeal was available to him. Held: Assessee relied upon the decision of this Court in CWP No.1818 of 1995 titled as Kewal Krishan Jain v. CIT, Jalandhar to contend that this Court had set aside the similar order. Revenue was not in a position to deny the applicability of the said judgment. Petition was allowed and order under section 264 was quashed and directed CIT to decide the application under Section 264.
REFERRED : Kewal Krishan Jain v. CIT & Another [Civil Writ Petition No.1818 of 1995, dt. 11-10-2013]
FAVOUR : In assessee's favour by way of remanded
A.Y. :
IN THE PUNJAB AND HARYANA HIGH COURT
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