TMI Blog2021 (1) TMI 241X X X X Extracts X X X X X X X X Extracts X X X X ..... the High Court can be filed within a period of 120 days. The Tribunal while examining the application for taking out additional charges rejected the same on the sole ground that no additional evidence or material was placed. Even attempt was made to make out a case of an error apparent on record by invoking the provisions of section 254(2). Be that as it may. This Court by invoking the provisions under Article 226 of the Constitution of India cannot assume the role of an appellate court in deciding the matter, particularly when the matter is amenable to appeal under the provisions of the Act referred. The writ petition is bereft of merits and it is accordingly dismissed. - WP(C).No.29322 OF 2019(M) - - - Dated:- 30-9-2020 - THE HONOURA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ement is filed on behalf of the respondents and it is stated therein that the assessee had not filed return of income and since details of payment received by the assessee was seized from the Medical College where proceedings u/s 132 took place, notice u/s 153C was issued. It is also stated that the reasons given by the Tribunal in reply to the submissions of the learned authorised representative of the assessee are justifiable and in accordance with law, thus, urged this Court for dismissal of the writ petition. 2. I have heard learned Counsel for the parties and appraised the paper books. Section 260A reads thus: 260A. (1) An appeal shall lie to the High Court from every order passed in appeal by the Appellate Tribunal before the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... substantial question of law not formulated by it, if it is satisfied that the case involves such question. (5) The High Court shall decide the question of law so formulated and deliver such judgment thereon containing the grounds on which such decision is founded and may award such cost as it deems fit. (6) The High Court may determine any issue which- (a) has not been determined by the Appellate Tribunal; or (b) has been wrongly determined by the Appellate Tribunal, by reason of a decision on such question of law as is referred to in sub-section (1). (7) Save as otherwise provided in this Act, the provisions of the Code of Civil Procedure, 1908 (5 of 1908), relating to appeals to the High Court shall, as far as may be, apply ..... X X X X Extracts X X X X X X X X Extracts X X X X
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