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2022 (10) TMI 1176 - HC - Income TaxValidity of approval u/s 153D - sanctity of the approval obtained by the AO from Additional Commissioner under Section 153D - as stated approval sought by AO in almost 35 cases (including that of the Petitioner) was granted instantaneously without following the rules - HELD THAT:- Petitioner states that there has been failure on part of the Respondents to follow the fundamental principles of judicial discipline and hierarchy which provide for following the judgments and orders passed by the higher judicial forum by the lower judicial forum or the officers/ authorities subordinate thereto. In the opinion of this Court, petitioner has an alternative and effective remedy by way of an appeal before the ITAT. Accordingly, the present writ petition is disposed of with liberty to the petitioner to urge all his contentions and submissions before the ITAT. Petitioner presses for stay of the demand.This Court is of the view that the petitioner has the option to file an interim application before the Tribunal. Needless to state, that if such an application is filed, the same shall be considered in accordance with law.
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