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2005 (6) TMI 23 - HC - Income TaxAlternative remedy - When the efficacious remedy of statutory appeal and then further statutory appeal is provided and the same can be availed of then, in that event, the writ court should not exercise its extraordinary discretion in entertaining the writ for challenging the impugned order passed by the Commissioner under section 263 of the Act - What this court in writ cannot decide, the appellate court can always decide. It is for the reason that the jurisdiction of appellate court under section 253(1)(c) ibid is quite large and wide whereas, the writ court cannot examine the facts like an appellate court. Even the question of merger cannot be decided in isolation but needs to be decided on the facts
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