Commissioner Of Income Tax vs S.Devi
2024 Latest Caselaw 15141 Mad

Madras High Court

Commissioner Of Income Tax vs S.Devi on 5 August, 2024

Bench: R.Suresh Kumar, C.Saravanan

                                                                                          T.C.A.No.149 of 2024

                                      IN THE HIGH COURT OF JUDICATURE AT MADRAS

                                                        DATED: 05.08.2024

                                                             CORAM

                                         THE HON'BLE MR.JUSTICE R.SURESH KUMAR
                                                          AND
                                          THE HON'BLE MR.JUSTICE C.SARAVANAN

                                                Tax Case Appeal No.149 of 2024

                     Commissioner of Income Tax
                     Non-Corporate
                     No.121, Nungambakkam High Road
                     Chennai 600 034.                                                  Appellant
                                                               .Vs.

                     S.Devi                                                            Respondent

                                                          -----
                     Prayer : Tax Case Appeal filed under Section 260A of the Income Tax Act, 1961
                     against the order of the Income Tax Appellate Tribunal, Madras 'B' Bench,
                     Chennai, dated 09.08.2023 passed in Mis.Application No.110/Chny/2023.
                                                               -----
                                        For Appellant      : Mr.J.Narayanaswamy
                                                             Senior Standing Counsel
                                                               -----
                                                          JUDGMENT

(Delivered by R.SURESH KUMAR, J.)

This appeal has been preferred against the order passed by the Income

Tax Appellate Tribunal, Chennai in Miscellaneous Application No.110/Chny/2023

in Income Tax Appeal No.428 of 2022 under Section 254(2) of the Income Tax

Act, 1961 (in short 'the Act').

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2. In fact the Tribunal passed the impugned order in I.T.A.No.428 of 2022

dated 04.01.2023. Against the said order, as according to the Revenue, there

has been an error apparent on the face of the record, hence the said

Miscellaneous Application under Section 254(2) of the Act was filed, which was

dismissed through the impugned order.

3. Since the main order has already been passed, which is staring on the

Revenue, it is open to the Revenue to challenge the said order by filing the

regular appeal. Instead, raising a point against the dismissal of Miscellaneous

Application filed under Section 254(2) of the Act may not be justified, as whether

there has been an error apparent on the fact of the record in the main order

itself can be questioned while canvassing the grounds to be urged by the

Revenue at the time of filing the appeal. When that being the position, we are

unable to entertain this appeal. Therefore, with a liberty to file an appeal

against the main order, this appeal is dismissed. No costs.

                                                                         (R.S.K., J.)    (C.S.N.,J.)
                                                                                  05.08.2024
                     Index              : Yes/No
                     Internet           : Yes/No
                     KST




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                                  R.SURESH KUMAR, J.
                                        and
                                   C.SARAVANAN, J.

                                                      KST









                                            05.08.2024




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