UNION OF INDIA Vs. INCOME TAX APPELLATE TRIBUNAL

JUDGEMENT

(1.) THIS is a writ petition filed by the Commissioner of Income Tax (Revenue) under Article 226 of the Constitution of India against an appellate order passed by the Income Tax Appellate Tribunal (for short hereinafter called 'Tribunal'), dated 23 -5 -2008 passed in ITA No. 515/Ind./ 2007, Annexure/B. By impugned appellate order, the Tribunal has allowed the appeal filed by the assessee (respondent herein).

(2.) HAVING heard the learned Counsel for the writ petitioner and after perusing the record of the case, we are constrained to dismiss the writ in limine.

(3.) IN our view, Section 260A of the Income Tax Act is so clear in its wordings that it leaves no ambiguity of any nature whatsoever. We are constrained to make these observations because the petitioner is none other than the CIT i.e., Revenue. It is therefore, difficult to conceive that revenue was not aware of the appellate provision i.e., Section 260A for filing an appeal.