Pr. Commissioner of Income-tax -6 v. Mewat Zincs Pvt. Ltd
[Citation -2017-LL-0725-24]
| Citation | 2017-LL-0725-24 |
|---|---|
| Appellant Name | Pr. Commissioner of Income-tax -6 |
| Respondent Name | Mewat Zincs Pvt. Ltd. |
| Court | HIGH COURT OF DELHI AT NEW DELHI |
| Relevant Act | Income-tax |
| Date of Order | 25/07/2017 |
| Judgment | View Judgment |
| Keyword Tags | recalling order |
| Bot Summary: | The present appeals by the Revenue under Section 260A of the Income Tax Act, 1961 challenge the order dated 12th January, 2016 passed by the Income Tax Appellate Tribunal in ITA Nos. The point sought to be urged by the Revenue is that whether the ITAT could have, under Section 254(2) of the Income Tax Act, reviewed its earlier order dated 6th February, 2009 whereby it had allowed the appeals filed by the Revenue and partly allowed the cross objections filed by the Assessee. The said applications came to be allowed by order dated 24th April, 2009 and the ITAT recalled its earlier order dated 6th February, 2009. Thus, the appeals filed by the Revenue were again set down for hearing together with the cross-objections filed by the Assessee. Strangely, the order dated 24th April, 2009, which is an order under Section 254(2) of the Act, was never challenged by the Revenue and has attained finality. Since the order dated 24th April, 2009 was never challenged before this Court, it is obvious that the said issue cannot now be raised at a stage, when after the restoration of the appeals of the Revenue and the cross-objections of the Assessee, the ITAT has even disposed of the restored appeals and cross-objections afresh, by the impugned order. The question urged by the Revenue in these appeals does not arise. |