TMI Blog2018 (7) TMI 1856X X X X Extracts X X X X X X X X Extracts X X X X ..... e three statutory authorities. Therefore, as far as the appreciation of facts and application of law is concerned, there is no question of interference under Article 226 of the Constitution. In any event, the narrow compass within which this Court is called upon to exercise jurisdiction under Article 226 is to consider whether the ITAT’s refusal to rectify its previous order (which was based upon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Assessing Officer (AO) that one Sh. Pradeep Kumar Bansal [hereafter Sh. Bansal ] had provided accommodation entries and that the credit claimed was not genuine. Its appeal before the CIT(A) was unsuccessful as was its further appeal to the ITAT. It, therefore, approached the ITAT again, under Section 254(2) of the Income Tax Act, 1961 [hereafter the 1961 Act ], contending that the ITAT s p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... interference under Article 226 of the Constitution. In any event, the narrow compass within which this Court is called upon to exercise jurisdiction under Article 226 is to consider whether the ITAT s refusal to rectify its previous order (which was based upon the merits of the matter, including the allegation of denial of natural justice), was illegal. The Court is of the opinion that having r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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