Shivashakti Industries v. The Commissioner of Income-tax, Hubli / The Income-tax Officer Ward-I, Gadag
[Citation -2020-LL-0911-82]
| Citation | 2020-LL-0911-82 |
|---|---|
| Appellant Name | Shivashakti Industries |
| Respondent Name | The Commissioner of Income-tax, Hubli / The Income-tax Officer Ward-I, Gadag |
| Court | HIGH COURT OF KARNATAKA CIRCUIT BENCH AT DHARWAD |
| Relevant Act | Income-tax |
| Date of Order | 11/09/2020 |
| Judgment | View Judgment |
| Keyword Tags | alternative remedy • revision petition • charge of tax |
| Bot Summary: | Aggrieved by the same, instead of preferring an appeal before the appropriate appellate Authority, the petitioner preferred revision petition before the 1st respondent which was rejected by the 1st respondent under the impugned order at Annexure-G dated 18.03.2009. Aggrieved by the impugned orders at Annexures-A and G, the petitioner is before this Court by way of present writ petition. Under these circumstances, the present writ petition is disposed of permitting the petitioner to challenge Annexure-A by way of an appeal before the appellate Authority under Section 246 of the Act. In the result, I pass the following: ORDER a) This writ petition is hereby disposed of. B) Liberty is reserved in favour of the petitioner to prefer an appeal against the impugned order datedat Annexure-A before the appropriate appellate Authority within a period of thirty days from the date of receipt of a certified copy of this order. D) The appellate Authority is directed to entertain the appeal to be filed by the petitioner without raising any objection on the point of limitation. 4 Subject to the aforesaid directions, the petition stands disposed of. |