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2017 (8) TMI 957 - BOMBAY HIGH COURTAlternate remedy - constitutional validity of Section 144C - Held that:- Since this is a writ petition directly filed in this Court challenging the order passed by the First Appellate Authority as above and there is a complete remedy of approaching the Income Tax Appellate Tribunal against such an order and which remedy is of appeal, where both question of law and fact can be raised, then, we do not entertain this writ petition. The writ petition is disposed of on the ground of availability of alternate, equally efficacious remedy of an appeal to the Tribunal. However, we clarify that in the event the petitioner still wishes to raise the larger issue of the constitutional validity of Section 144C of the Income Tax Act, 1961, that issue is kept open for being raised at an appropriate stage and in appropriate proceedings.
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