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The learned senior counsel would submit that challenging the impugned clauses in the computation sheet on the ifie of the third respondent, a sta­tutory appeal has also been filed before the jurisdictional Commissioner of Income-tax (Appeals) and in the light of the findings given by the learned single judge in the impugned order, dismissing the writ petition, the appeal would probably become redundant and prays for setting aside the said por­tion of the impugned order with a direction, directing the Commissioner of Income-tax (Appeals) to entertain the appeal, if the papers are otherwise in order and give a disposal on the merits and in accordance with law at an early date.

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Sec. 115JC & 246A of Income Tax Act, 1961 - Writ – Ld. Single Judge declined to entertain writ petition No. W. P. (MD) No. 5225 of 2020 of the petitioner seeking tax holiday, holding that the petitioner has consciously decided to forego the alternate remedy and recorded reasons in paragraph Nos. 15 to 32 in the impugned order. High Court while partly allowed the writ appeal of assessee directed the first respondent to entertain the appeal dated January 6, 2020, if the papers are otherwise in order and give a disposal in accordance with law as expeditiously as possible. S. gurushankar Vs. CIT [2020] 427 ITR 187 (MAD)