Search Results Page
Search Results
1 - 9 of 9 (0.25 seconds)The Code of Civil Procedure, 1908
Section 264 in The Income Tax Act, 1961 [Entire Act]
The Income Tax Act, 1961
B.Muralidhar vs Deputy Commissioner Of Income Tax on 8 August, 2019
In B. Muralidhar Vs. Deputy Commissioner of Income-
tax Corporate Circle-16 the Madras High Court, has held that a
rule of exhaustion of alternate remedy, though a rule of
discretion and not a rule of compulsion, must be applied with
utmost rigour when it comes to fiscal law statutes. This rule
may be deviated only when it falls within the exceptions set
out in the long line of authorities, i.e. complete lack of
jurisdiction to pass the order, violation of principles of natural
justice where vires of the statute is challenged or where the
alternative remedy is ineffectual or not efficacious. Upon
considering the judgments of the Hon'ble Supreme Court, the
Court has held that where the Petitioner could file a statutory
revision under Section 264 of the Income Tax Act against the
impugned order, the Writ Petition should not be entertained.
Accordingly, the Petition was disposed of, relegating the
Petitioner to avail of the remedy of statutory revision under
Section 264 of the Income Tax Act.
Section 263 in The Income Tax Act, 1961 [Entire Act]
Commr.Of Income Tax-Xvii,New Delhi vs Punjab Stainless Steel Industries on 5 May, 2014
12. Mr. Shah submitted that the Guidance Notes issued by
the ICAI certainly have persuasive value in understanding
accounting terminology like gross receipts, turnover, etc. He
relied on Commissioner of Income Tax VII, New Delhi Vs.
Punjab Stainless Steel Industries2 to submit that the guidelines
1
SCA/5727/2024
2
([2014] 46 taxmann.com 68 (SC)
Page 4 of 13
::: Uploaded on - 27/03/2025 ::: Downloaded on - 27/03/2025 22:35:56 :::
WPL-15292-2024.DOCX
issued by the ICAI can be relied upon while computing and
filing returns.
Union Of India vs Mohan Lal Capoor & Others on 26 September, 1973
In Union of India Vs Mohan Lal Capoor5, the Hon'ble
Supreme Court explained that reasons are the links between
the materials on which certain conclusions are based and the
actual conclusions. They should reveal a rational nexus
between the facts considered and the conclusions reached.
Oberoi Constructions Ltd vs Union Of India And Ors on 17 September, 2019
33. Recently, in the case of Oberoi Constructions Ltd Vs. The
Union of India and others 7, we considered several precedents
on the exhaustion of alternate remedies. By following the
reasoning in the said decision, we do not think that this is a
matter which falls within the exceptions or that this is an
exceptional case where the rule of exhaustion of alternate
remedies must be bypassed.
1