{"id":139454,"date":"1997-03-10T00:00:00","date_gmt":"1997-03-09T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/income-tax-officer-vs-president-income-tax-appellate-on-10-march-1997"},"modified":"2015-08-10T23:09:53","modified_gmt":"2015-08-10T17:39:53","slug":"income-tax-officer-vs-president-income-tax-appellate-on-10-march-1997","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/income-tax-officer-vs-president-income-tax-appellate-on-10-march-1997","title":{"rendered":"Income-Tax Officer vs President, Income-Tax Appellate &#8230; on 10 March, 1997"},"content":{"rendered":"<div class=\"docsource_main\">Delhi High Court<\/div>\n<div class=\"doc_title\">Income-Tax Officer vs President, Income-Tax Appellate &#8230; on 10 March, 1997<\/div>\n<div class=\"doc_citations\">Equivalent citations: 1998 232 ITR 420 Delhi<\/div>\n<div class=\"doc_bench\">Bench: D Jain, Y Sabharwal<\/div>\n<\/p>\n<pre><\/pre>\n<p>JUDGMENT<\/p>\n<p>By The Court <\/p>\n<p>1. This petition filed approximately two years after the making of the order challenges the order of the Tribunal dt. 12th June, 1995, made on application filed by the assessee under s. 254(2) of the IT Act, 1961. Apart from delay and laches, we find that against the impugned order the petitioner has alternate remedy of filing reference application under s. 256 of the Act. The contention is that in the guise of an order under s. 254(2), in fact the impugned order reviews the earlier order made by the Tribunal and that the Tribunal has no power of review. If according to the petitioner that was so, it could raise the question of law to that effect. We find no ground to interfere in our writ jurisdiction.\n<\/p>\n<p>2. Dismissed.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Delhi High Court Income-Tax Officer vs President, Income-Tax Appellate &#8230; on 10 March, 1997 Equivalent citations: 1998 232 ITR 420 Delhi Bench: D Jain, Y Sabharwal JUDGMENT By The Court 1. This petition filed approximately two years after the making of the order challenges the order of the Tribunal dt. 12th June, 1995, made on [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[14,8],"tags":[],"class_list":["post-139454","post","type-post","status-publish","format-standard","hentry","category-delhi-high-court","category-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Income-Tax Officer vs President, Income-Tax Appellate ... on 10 March, 1997 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/income-tax-officer-vs-president-income-tax-appellate-on-10-march-1997\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Income-Tax Officer vs President, Income-Tax Appellate ... on 10 March, 1997 - Free Judgements of Supreme Court &amp; 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