{"id":234711,"date":"2003-12-15T00:00:00","date_gmt":"2003-12-14T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/jagdish-chand-and-sons-vs-income-tax-appellate-tribunal-on-15-december-2003"},"modified":"2018-08-21T11:02:58","modified_gmt":"2018-08-21T05:32:58","slug":"jagdish-chand-and-sons-vs-income-tax-appellate-tribunal-on-15-december-2003","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/jagdish-chand-and-sons-vs-income-tax-appellate-tribunal-on-15-december-2003","title":{"rendered":"Jagdish Chand And Sons vs Income-Tax Appellate Tribunal &#8230; on 15 December, 2003"},"content":{"rendered":"<div class=\"docsource_main\">Allahabad High Court<\/div>\n<div class=\"doc_title\">Jagdish Chand And Sons vs Income-Tax Appellate Tribunal &#8230; on 15 December, 2003<\/div>\n<div class=\"doc_citations\">Equivalent citations: (2004) 188 CTR All 231, 2004 266 ITR 165 All<\/div>\n<div class=\"doc_bench\">Bench: M Katju, U Pandey<\/div>\n<\/p>\n<pre><\/pre>\n<p>JUDGMENT<\/p>\n<p>1. Heard.\n<\/p>\n<p>2. The petitioner&#8217;s appeals had been dismissed by the Income-tax Appellate Tribunal by an ex parte order. The petitioner filed an application for recall of that order and that application has been rejected by the impugned order dated October 9, 2003, against which the present writ petition has been filed.\n<\/p>\n<p>3. In our opinion, an appeal lies against the order dated October 9, 2003, under Section 260A of the Income-tax Act. Section 260A(1) of the Act states :\n<\/p>\n<p>&#8220;An appeal shall lie to the court from every order passed in appeal by the Appellate Tribunal, if the High Court is satisfied that the case involves a substantial question of law.\n<\/p>\n<p>In our opinion, the words used in Section 260A(1) are wide enough to include orders of the nature of the impugned order passed on the petitioner&#8217;s applications for recalling the ex parte order of the Tribunal, which has been rejected. The words used in Section 260A are &#8220;every order passed in appeal by the Appellate Tribunal&#8221;.\n<\/p>\n<p>4. In our opinion, the impugned order was certainly an order passed in the appeal filed by the petitioner before the Tribunal. Hence, the petitioner has an alternative remedy to file an appeal under Section 260A(1) of the Income-tax Act against the impugned order.\n<\/p>\n<p>5. The petition is dismissed on the ground of alternative remedy.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Allahabad High Court Jagdish Chand And Sons vs Income-Tax Appellate Tribunal &#8230; on 15 December, 2003 Equivalent citations: (2004) 188 CTR All 231, 2004 266 ITR 165 All Bench: M Katju, U Pandey JUDGMENT 1. Heard. 2. The petitioner&#8217;s appeals had been dismissed by the Income-tax Appellate Tribunal by an ex parte order. The petitioner [&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":[9,8],"tags":[],"class_list":["post-234711","post","type-post","status-publish","format-standard","hentry","category-allahabad-high-court","category-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Jagdish Chand And Sons vs Income-Tax Appellate Tribunal ... on 15 December, 2003 - 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\/jagdish-chand-and-sons-vs-income-tax-appellate-tribunal-on-15-december-2003\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Jagdish Chand And Sons vs Income-Tax Appellate Tribunal ... on 15 December, 2003 - Free Judgements of Supreme Court &amp; 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