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2014 (4) TMI 675 - HC - Income TaxMaintainability of petition - Correctness and sustainability of order Denial of exemption Alternate remedy available Held that:- The assessee is having an effective alternative remedy by way of appeal before the appellate authority and in the that circumstance, interfere is not liable to be made relying upon Income Tax and Others v. Chhabil Dass Agarwal [2013 (8) TMI 458 - SUPREME COURT] - the denial of exemption is not a blanket denial - the correctness of the figures will have to be examined by the competent authority with reference to the relevant records - This cannot be pursued in a proceeding under Article 226 of the Constitution of India, more so when the assessee is having an effective alternative remedy by way of appeal Decided against assessee.
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