The Commissioner of Income-tax-21, Mumbai v. Sneha Enterprises - 2014-LL-1008-37

Citation	2014-LL-1008-37
Appellant Name	The Commissioner of Income-tax-21, Mumbai
Respondent Name	Sneha Enterprises
Court	HIGH COURT OF BOMBAY
Relevant Act	Income-tax
Date of Order	08/10/2014
Judgment	View Judgment
Keyword Tags	preliminary objection
Bot Summary:	Respondent Mr. Suresh Kumar for the appellant. CORAM: S.C. DHARMADHIKARI AND A.K. MENON, JJ. DATE : 8th October, 2014 P.C.: At the stage of admission, a preliminary objection has been raised on the maintainability of this Appeal. It is submitted that the appeal challenges the order passed by the Income tax Appellate Tribunal, Mumbai Bench dated 25th November, 2011 in Miscellaneous Application No. 406/Mum/2011 and by virtue of the law laid down by this Court in the case of Chem Amit v. Assistant Commissioner of Income tax, reported in 272 ITR, page 397, the appeal is not maintainable. Mr. Suresh Kumar could not controvert this position because a reading of the memo of appeal reveals that the same is not challenging the original order of the Tribunal but the order on the miscellaneous application. An appeal under section 260A of the Income tax Act does not lie against an order on the miscellaneous application and that is the law laid down by the Division Bench of this Court. In view thereof, this appeal is disposed of as not maintainable but by clarifying that if there is any other remedy open to the revenue to impugn the said order, the revenue can avail of the same. The revenue is not prohibited from challenging the original order passed by the Tribunal in the event, there is anything adverse in it, by appropriate proceedings.

SRK *1* ita-682-12.doc IN HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.682 OF 2012 Commissioner of Income tax 21, Mumbai ..Appellant Versus M/s. Sneha Enterprises ..Respondent Mr. Suresh Kumar for appellant. Mr. Deepak Tralshawala with Mr. Vishnu S. Hadade for respondent. CORAM: S.C. DHARMADHIKARI AND A.K. MENON, JJ. DATE : 8th October, 2014 P.C.: At stage of admission, preliminary objection has been raised on maintainability of this Appeal. It is submitted that appeal challenges order passed by Income tax Appellate Tribunal, Mumbai Bench dated 25th November, 2011 in Miscellaneous Application No. 406/Mum/2011 and by virtue of law laid down by this Court in case of Chem Amit v. Assistant Commissioner of Income tax, reported in 272 ITR, page 397, appeal is not maintainable. 2. Mr. Suresh Kumar could not controvert this position because reading of memo of appeal reveals that same is not challenging original order of Tribunal but order on miscellaneous application. appeal under section 260A of Income tax Act does not lie against order on miscellaneous application and that is law laid down by Division Bench of this Court. Nothing contrary to same has been brought to our notice. ::: Uploaded on - 14/10/2014 ::: Downloaded on - 26/06/2020 10:49:20 ::: SRK *2* ita-682-12.doc 3. In view thereof, this appeal is disposed of as not maintainable but by clarifying that if there is any other remedy open to revenue to impugn said order, revenue can avail of same. Similarly, revenue is not prohibited from challenging original order passed by Tribunal in event, there is anything adverse in it, by appropriate proceedings. (A.K. MENON, J.) (S.C. DHARMADHIKARI, J.) ::: Uploaded on - 14/10/2014 ::: Downloaded on - 26/06/2020 10:49:20 ::: Commissioner of Income-tax-21, Mumbai v. Sneha Enterprise

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