K. Selvi v. The Deputy Commissioner of Income-tax, Circle-I, Virudhunagar/Union of India
[Citation -2020-LL-0305-32]
Citation | 2020-LL-0305-32 |
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Appellant Name | K. Selvi |
Respondent Name | The Deputy Commissioner of Income-tax, Circle-I, Virudhunagar/Union of India |
Court | HIGH COURT OF MADRAS AT MADURAI |
Relevant Act | Income-tax |
Date of Order | 05/03/2020 |
Assessment Year | 2017-18 |
Judgment | View Judgment |
Keyword Tags | alternative remedy |
Bot Summary: | Respondents PRAYER: Writ Petition filed under Article 226 of the Constitution of India to issue a Writ of Certiorari calling for the records relating to the impugned Assessment Order passed by the 1st respondent, dated 30.12.2019 under Section 143(3) r/w Section 147 of the Act for the Assessment Year 2017-18, quash the same. Respondents PRAYER: Writ Petition filed under Article 226 of the Constitution of India to issue a Writ of Certiorari calling for the records relating to the impugned Assessment Order passed by the 1st respondent under Section 144 r.w.s. 147 of the Act, dated 30.12.2019 for the A.Y. 2017-18 and quash the same. Respondents PRAYER: Writ Petition filed under Article 226 of the Constitution of India to issue a Writ of Certiorari calling for the records relating to the impugned Assessment Order passed by the 1st respondent under Section 144 of the Act, dated 30.12.2019 in ITBA/AST/S/144/2019-20/1023495773(1) for the AY-2017-18 and quash the same. The learned Senior Counsel appearing for the petitioners stated that the time for filing appeal has expired. The petitioners may have file a regular appeal before the Appellate authority and if the appeal is filed, on or before 17.03.2020, then the Appellate authority may take the appeal on record without insisting on an application seeking condonation of delay. If the appeal is filed after 17.03.2020 necessary explanation will have to be given by the petitioners for not filing the appeal, within the time stipulated from the date of the Assessment order. If the said appeal is filed, it may be examined by the Appellate authority and the petitioner is permitted to contend before the Appellate authority all stands taken in this Writ Petition. |