- (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. Learned counsel for the department raised a preliminary objection that petitioner has a right to file an appeal to the Income Tax Appellate Tribunal against the order dated 23 -1 -2003. Learned counsel for the, assessee submitted that the Commissioner (Appeals) dismissed the appeal on the ground that an order under section 179 is not appealable.
(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.;