MOUNT SENAI HOSPITAL Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) THE original petition is to quash the order of the Commissioner of Income-tax, Kochi, passed under section 264 of the Income-tax Act refusing to revise the assessment order for the year 1985-86. Admittedly, the assessment order for 1985-86 has been the subject-matter of an appeal before the appellate authority and the appellate order has become final. Assessment order for the year 1985-86 was sought to be revised under section 264 and the Commissioner rejected the application on the ground that an application to revise the order under section 264 cannot lie as section 264(4)(c) clearly provides that the Commissioner shall not revise any order under section 264 if the order has been made the subject-matter of an appeal to the Commissioner of Income-tax (Appeals). In this case, there is no dispute that the order has been made the subject of an appeal to the Commissioner of Income-tax (Appeals). Hence, I find no irregularity or illegality or illegality in the order sought to be quashed in this original petition.

(2.) INCOME-tax Reference No. 445 of 1977, decided on 12 April, 1991.

(3.) THE matter came up in appeal before the Tribunal at the instance of the assessee. We are not at present concerned with the question whether or not the Income-tax Officer could have considered the assessees claim in proceedings under section 154 as no such question has been raised or referred to us by the Tribunal. On merits, the Tribunal has also concluded that the assessees activity of blending of different kinds of tea could not constitute manufacturing activity so as to bring it within the purview of section 2 (5) (a) (ii) of the Finance Act, 1966. Accordingly, the Tribunal confirmed the order of the Additional Commissioner.