AFZAL AHMAD Vs. UNION OF INDIA

JUDGEMENT

(1.) HEARD learned counsel for the parties.

(2.) THE petitioners have challenged the notice dated 1 -7 -2003 (Annexure -6 to this petition). That notice has been issued in pursuance of order under section 179 of Income Tax Act, dated 19 -3 -2001. Against the order dated 19 -3 -2001 petitioner filed an appeal which has been dismissed by the Commissioner (Appeals), Muzaffarnagar by the order dated 23 -10 -2002 vide Annexure -5 to this petition.

(3.) IN our opinion even if an order under section 179 is not appealable it is certainly revisable under section 264 of the Income Tax Act.