No Appeal would Lie against Order in Miscellaneous Application u/s 260A of Income Tax Act: Delhi HC Disposes Appeal against L.G Electronics [Read Order]

The Delhi High Court held that no appeal would lie against the order in miscellaneous applications under section 260A of the Income Tax Act,1961. 

L.G. Electronics Inc. Korea, the respondent assessee filed a stay application before the Income Tax Appellate Tribunal (ITAT) and allowed the appeal, and extended the stay on recovery of outstanding demands. 

The revenue appealed before the High Court against the order passed by the tribunal challenging the order in miscellaneous application. 

Sanjay Kumar, the counsel for the revenue contended that the instant appeal was confined and also inform that initially, the stay was granted by the Tribunal through an order passed in the miscellaneous application. 

Deepak Chopra and Ankul Gupta, the counsel for the assessee contended that no appeal under section 260A of the Income Tax Act would lie against the impugned order passed in the miscellaneous application moved by the revenue. 

It was further submitted that the only remedy available to the revenue against the order was by way of a petition under Article 226 of the Constitution. 

The bench observed that no appeal would lie, it permitted conversion of the appeals into writ actions, upon a proper application being filed and compliance being made with the relevant rules made on that behalf. 

It was also submitted that instead of applying conversion, a writ petition would be filed by the revenue. 

The two-member bench comprising Rajiv Shakdher and Girish Kathpalia held that appeal was disposed of and granted the liberty to file a writ petition against the order. 

To Read the full text of the Order CLICK HERE

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