IN THE HIGH COURT OF JUDICATURE AT PATNA C. REV. No.55 of 2008 BIBHAY KUMAR SAH . Versus INCOME TAX OFFICER & ORS . ----------- 5/ 16/12/2009 Heard learned counsel for the petitioner and learned counsel for the Department of Income Tax. This review application arises out of a miscellaneous appeal filed under the provisions of Section-260 of the Income Tax Act. Our attention has been invited to a Division Bench order in Civil Review No.249/08 holding that the Income Tax being a Code by itself only an appeal lies against the impugned order under Section-261 of the Income Tax Act before the Hon’ble Apex Court. The Civil Review application is dismissed. KC/ ( Navin Sinha, J.) ( Mihir Kumar Jha, J.)