Shanti Prime Publication Pvt. Ltd.
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
 427 ITR 187 (MAD)