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2022 (7) TMI 1016 - HC - Income TaxMaintainability of appeal in High court - denial of Deduction u/s 80IB - scope of statutory remedy available under Section 260A - whether the High Court in exercise of its writ jurisdiction under Article 226 of the Constitution of India ought to have entertain a challenge to the assessment order on the sole ground that the statutory remedy of appeal against that order stood foreclosed by the law of limitation? - HELD THAT:- As held in M/S. GLAXO SMITH KLINE CONSUMER HEALTH CARE LIMITED [2020 (5) TMI 149 - SUPREME COURT] once an efficacious alternative remedy by way of statutory appeal as provided under the special enactment and the assessee having failed to avail that statutory efficacious remedy, the High Court in exercise of powers conferred under Article 226 of the Constitution of India, cannot extend the statutory period of appeal which has otherwise expired. Thus, this Court cannot disregard the substantive provisions of special enactment and pass orders which otherwise can be settled only through a mechanism prescribed under the statute. This Court finds entertaining the writ petition as a matter of course without relegating the writ applicant to avail statutory remedy would be in disregard to the legal settled position of law as held by the Supreme Court. Even other wise, entertaining the writ petition beyond the statutory period of limitation would amount to taking a view inconsistent with legislative intent as explicitly provided under Section 260A(2a) of the Act, as the same would render the legislative scheme and intention behind the provisions otiose. Thus, in light of the aforesaid legal position, the petition fails on the count of preliminary objections of maintainability. We are in agreement with the argument advanced by the department that the statutory time period for filing appeal had expired long back in the month of, itself whereas instead of filing application seeking condonation of delay which had occurred in filing statutory appeal, the writ applicant has preferred present writ application without substantiating the plea of inability to file appeal within prescribed period of limitation. In such circumstances, no indulgence could be shown to the writ applicant. However, we make it clear that we have otherwise not gone into the merits of the impugned order under challenged. We make it clear that it would be open for the writ applicant to approach any other forum under the statute in accordance with law.
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