The assessee filed writ against the dismissal of miscellaneous application . The learned single judge dismissed the writ on the ground that Article 226 of the Constitution of India prohibited from assuming the role of an Appellate Court. On appeal the division bench held that there are divergent view whether appeal will lie against the dismissal of miscellaneous application . Order of single judge and Tribunal was set aside . Directed the Tribunal to consider the additional ground . Referred Chem Amit v. ACIT(2005) 272 ITR 397 (Bom ) (HC), Viswas Promoters (P) Ltd. v. ITAT (2010) 323 ITR 114 (Mad ) (HC) and Madhav Marbles and Granites v. ITAT (2014) 362 ITR 647( Raj ) (HC) ( AY. 2006-07 to 2011-12 )
Moidu’s Medicare (P) Ltd. v. Dy. CIT (2021) 198 DTR 37 / 319 CTR 187 (Ker)(HC) Editorial : Single Judge order Moidu’s Medicare (P) Ltd. v. Dy. CIT (2021) 198 DTR 48 / 319 CTR 197 (Ker)(HC)
S. 254(2): Appellate Tribunal-Rectification of mistake apparent from the record –Divergent view whether appeal will lie against the dismissal of miscellaneous application – Order of single judge and Tribunal was was set aside – Directed the Tribunal to consider the additional ground . [ S. 132, 153A, 254 (1), 260A , Art , 226 ]