Commissioner of Income-tax v. Saroop Tanneries Ltd - 2015-LL-0409-1

Citation	2015-LL-0409-1
Appellant Name	Commissioner of Income-tax
Respondent Name	Saroop Tanneries Ltd.
Court	HIGH COURT OF PUNJAB & HARYANA
Relevant Act	Income-tax
Date of Order	09/04/2015
Judgment	View Judgment
Bot Summary:	The Division Bench held that an appeal under section 260A of the Income-tax Act, 1961 is not maintainable against the order passed by the Tribunal under section 254(2). The Tribunal had passed an order dated June 30, 2010, in M. A. No. 46 of 2009. The Tribunal expressly recorded that the applicability of the decision cannot be adjudicated under the provisions of section 254(2), as the same is covered under section 254(1) of the Act. The respondent agrees that as and when an order is ultimately passed under section 254(1) in accordance with the order dated June 30, 2010, under section 254(2), the same would be appealable under section 260A. The appellant is not without a remedy in the event of the order under section 254(1) being adverse to it. The appellant filed M. A. No. 12 of 2011 under section 254(2) of the Act against the order dated June 30, 2010, which was dismissed by the impugned order and judgment dated November 19, 2012. This order in an application under section 254(2) is not appealable. Needless to add that the decision in I. T. A. No. 472 of 2009, if decided before the Tribunal decides the matter under section 254(1), would have its own effect.

JUDGMENT judgment of court was delivered by S. J. Vazifdar, Actg. C. J.-The appeal is liable to be dismissed only on ground that it is not maintainable in view of judgment of Division Bench of this court in Rani Paliwal v. CIT [2004] 268 ITR 220 (P&H) ; [2004] 190 CTR (P&H) 566. Division Bench held that appeal under section 260A of Income-tax Act, 1961 (in short "the Act") is not maintainable against order passed by Tribunal under section 254(2). Tribunal had passed order dated June 30, 2010, in M. A. No. 46 (ASR) of 2009. Tribunal corrected mistake on account of not having noticed judgment of Supreme Court in CIT v. Amalgamations P. Ltd. [1997] 226 ITR 188 (SC). Tribunal expressly recorded that applicability of decision cannot be adjudicated under provisions of section 254(2), as same is covered under section 254(1) of Act. respondent agrees that as and when order is ultimately passed under section 254(1) in accordance with order dated June 30, 2010, under section 254(2), same would be appealable under section 260A. appellant, therefore, is not without remedy in event of order under section 254(1) being adverse to it. appellant filed M. A. No. 12 (ASR) of 2011 under section 254(2) of Act against order dated June 30, 2010, which was dismissed by impugned order and judgment dated November 19, 2012. In view of what we have mentioned earlier, appellant is in any event not without remedy. However, this order in application under section 254(2) is not appealable. Needless to add that decision in I. T. A. No. 472 of 2009, if decided before Tribunal decides matter under section 254(1), would have its own effect. *** Commissioner of Income-tax v. Saroop Tanneries Ltd

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