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Income Tax - Highlights / Catch Notes

Home Highlights June 2021 Year 2021 This

Acceptable ground for the purpose of entertaining a Writ ...


High Court can entertain writ petitions under Article 226 if supported by appellate findings; limited by disputed facts.

June 24, 2021

Case Laws     Income Tax     HC

Acceptable ground for the purpose of entertaining a Writ Petition - the finding of such appellate forums would be a valuable assistance for the purpose of exercise of judicial review by the High Court under Article 226 of the Constitution of India. The High Court cannot conduct a rowing enquiry with reference to the facts and circumstances based on the documents and evidences. Based on the mere affidavits filed by the litigants, the disputed facts cannot be concluded. - HC

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