Pr. Commissioner Of Income Tax-14 v. M/S. Indian Oil Corporation Ltd

Pradnya Bhogale IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTIONINCOME TAX APPEAL NO. 1477 OF 2017 Pr. Commissioner of Income Tax-14 ..Appellant vs. M/s. Indian Oil Corporation Ltd. ..Respondent …........ Mr. Suresh Kumar for Appellant. Mr. R. Murlidhar I/b. Mr. Atul K. Jasani for Respondent. …........ CORAM : NITIN JAMDAR &M.S.KARNIK, JJ. DATE : 8 JANUARY 2020 P.C.:- Preliminary objection is taken by the Respondent tothe maintainability of the Appeal stating that the order impugnedin this Appeal is not appealable under Section 260(A) of theIncome Tax Act, 1961. A perusal of the impugned order showsthat this preliminary objection is correct. 2.A Miscellaneous Application was filed by the Appellant to set aside the order passed by the Tribunal dismissingthe Appeal on the ground that the approval of the Committee onDisputes was not available with the Revenue. This MiscellaneousApplication has been dismissed by the impugned order on theground that it is made beyond period of four years. 22. itxa 1477-17.doc 3.Therefore, what is challenged before us is an orderrejecting the Miscellaneous Application. There is no Appealmaintainable under this provision for rejection of theMiscellaneous Application refusing restoration of a dismissedAppeal. The Appellant has his own remedies available in law opento challenge the impugned order. 4.The Appeal is accordingly disposed of. (M.S.KARNIK, J.) (NITIN JAMDAR, J.)