Assessment done under Section 144-B of the Income Tax, 1961 can be examined by the High Court without insisting upon filing of an appeal
Last updated: 05 September 2021
Court :
High Court of Judicature for Rajasthan
Brief :
Leaned counsel relies on the judgment passed by the High Court of Delhi and this Court in writ petition No.6047/2021 M/s Devgiri Exports Vs. The Income Tax Officer as also the judgment passed by Supreme Court in Whirlpool Corporation Vs. Registrar of Trade Marks Mumbai, reported in 1998 (8) SCC to submit that the assessment done under Section 144-B of Income Tax, 1961 can be examined by the High Court without insisting upon filing of an appeal which is not only cumbersome but also virtually is in the same prospective as there is no personal hearing provided.
Citation :
ITA Number of the appeal: CWP No. 7757/2021
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mahendra gargieya
Published in Income Tax
Views : 179
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