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2021 (12) TMI 1477 - HC - Income TaxPreferring an appeal u/s 246A - as argued if the petitioner is relegated to appellate authority, there will be hindrance in petitioner’s way as the limitation for filing the appeal has already passed - HELD THAT:- Present writ petition is disposed of with the direction to the petitioner to prefer an appeal before the appellate authority on or before 15.01.2022. In case, appeal is preferred by 15.01.2022, the appellate authority shall consider the same, in accordance with law, ignoring the delay as the petitioner was bonafidely pursuing the present writ petition against the assessment order dated 20.07.2021. Needless to observe that since this Court has not adjudicated on merit of the case, the petitioner will be free to raise all permissible grounds, including the ground in relation to special audit, in accordance with law.
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