Three writ petitions were filed with regard to the invocation of section\u00a0115JC\u00a0of the\u00a0Income-tax Act, 1961\u00a0. When the petitions came up for admission, the assessee sought time to enable it to get a copy of the rejection of the rectification application as well as a copy of the appeal filed against the main assessment order from the chartered accountant but the judge declined the request and proceeded to pass orders on the merits. A statutory appeal filed by the assessee was pending before the Commissioner (Appeals). On appeal seeking setting aside the portion of such order with a direction to the Commissioner (Appeals) to decide the appeal expeditiously if the papers were otherwise in order , Court held that in the light of the averments made and the fact that a statutory appeal had been filed before the Commissioner (Appeals) the findings given in paragraphs 15 to 32 of the order of the single judge were set aside with a further direction to the Commissioner (Appeals) to entertain the appeal, if the papers were otherwise in order and give a disposal in accordance with law as expeditiously as possible.<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 246A : Appeal – Commissioner (Appeals) – Appealable orders \u2013 Single Judge refusing request for passing over and dismissing petition on merits- Order of Single judge is set aside \u2013 CIT (A) is directed to disposal of appeal on merits expeditiously . [ S115JC , Art ,226 ]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-14320","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3IY","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14320","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=14320"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14320\/revisions"}],"predecessor-version":[{"id":22320,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14320\/revisions\/22320"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=14320"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=14320"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=14320"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}