Greenrev Ventures Private Limited vs. Assistant Commissioner of Income Tax

Parties Involved

Facts Summary

Greenrev Ventures Private Limited, an appellant, filed an appeal against the order of the Commissioner of Income Tax (Appeals) dated 16th October, 2023, which dismissed the appeal on the ground that no appeal is maintainable against an order passed under section 154 of the Income Tax Act. The appellant argued that the order passed by the Assessing Officer was an order under section 154, but the Tribunal found that the letter from the Assessing Officer was not an order but an informational letter regarding the dismissal of the appellant's earlier application for rectification. The Tribunal concluded that the appeal was not maintainable as the letter was not an order under section 154.…

Legal Issues

• 1. Whether the appeal is maintainable against an order passed under section 154 of the Income Tax Act.

Judgment Outcome

Decided in favour of Assessee.

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