Commissioner of Income-tax Vs. Orissa Oil Industries Ltd. - Court Judgment

Excerpt:
.....high court. it has not made any provision for filing appeal to a division bench against the judgment or decree or order of a single judge. no letters patent appeal shall lie against a judgment/order passed by a single judge in an appeal arising out of a proceeding under a special act. sections 100-a [as inserted by act 22 of 2002] & 104:[dr. b.s. chauhan, cj, l. mohapatra & a.s. naidu, jj] writ appeal held, a writ appeal shall lie against judgment/orders passed by single judge in a writ petition filed under article 226 of the constitution of india. in a writ application filed under articles 226 and 227 of constitution, if any order/judgment/decree is passed in exercise of jurisdiction under article 226, a writ appeal will lie. but, no writ appeal will lie against a.....order--assessment order under s. 144b--appeal preferred thereagainst--cit had no jurisdiction to revise order.held :approval of draft assessment order of the iac is not the assessment order, which is to be passed by the ito finally after receipt of approval. the cit has power to revise the order of the ito and while so revising may also examine the correctness of approval. but where an appeal has been filed against the order of assessment, such order merges with the appellate order and there is no scope for the cit to revise the order of assessment by the ito.#sec. 144b stands omitted w.e.f. 1-4-1989.income tax act 1961 s.263(1)

Judgment:
ORDER

--Assessment order under s. 144B--Appeal preferred thereagainst--CIT had no jurisdiction to revise order.

HELD :

Approval of draft assessment order of the IAC is not the assessment order, which is to be passed by the ITO finally after receipt of approval. The CIT has power to revise the order of the ITO and while so revising may also examine the correctness of approval. But where an appeal has been filed against the order of assessment, such order merges with the appellate order and there is no scope for the CIT to revise the order of assessment by the ITO.#Sec. 144B stands omitted w.e.f. 1-4-1989.

Income Tax Act 1961 s.263(1)