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2005 (1) TMI 33 - HC - Income TaxPowers Of Commissioner (Appeals) u/s 251(1)(a), (b) and (c) -Petitioner seeks to challenge the order of assessment passed u/s 158BC(c) read with section 143(3) - scope for dealing with the question of violation of the principles of natural justice while passing the impugned order of assessment - from October 1, 1998, certain expressions existing section came to be removed – Held; that, merely, because certain expressions came to be deleted from section 251(1)(c), I am afraid, it cannot be held that there is no scope for the Commissioner (Appeals) to go into the question as to the violation of principles of natural justice complained of by the assessee while prosecuting the appeal before him - I do not find any scope to entertain this writ petition in the light of the alternative efficacious remedy available to the petitioner under sections 247 to 251 - Writ petition therefore fails and the same is dismissed.
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