Search Results Page
Search Results
1 - 10 of 10 (0.21 seconds)Section 144B in The Income Tax Act, 1961 [Entire Act]
Section 270A in The Income Tax Act, 1961 [Entire Act]
Section 31 in The Income Tax Act, 1961 [Entire Act]
The Income Tax Act, 1961
Article 227 in Constitution of India [Constitution]
Article 142 in Constitution of India [Constitution]
Assistant Commissioner (Ct) Ltu ... vs M/S Glaxo Smith Kline Consumer Health ... on 6 May, 2020
6. Though the impugned order is dated 21.12.2022, the W.P.No.22293
of 2023 was filed only on 25.07.2023. As per the decision of the Hon'ble
Supreme Court in Glaxo Smith Kline Consumer Health Care Limited case
(referred to supra), a writ petition beyond the statutory period of limitation is
____________
https://www.mhc.tn.gov.in/judis
Page No. 4 of 17
W.P.No.22293, 22299 and 22302 of 2023
liable to be dismissed.
Electronics Corporation Of India Ltd vs Electronics Corporation Of India ... on 21 August, 2006
19. We may now revert to the Full Bench decision of
the Andhra Pradesh High Court in Electronics Corpn. of
India Ltd. [Electronics Corpn. of India Ltd. v. Union of
India, 2018 SCC Online Hyd 21 : (2018) 361 ELT 22],
which had adopted the view taken by the Full Bench of the
Gujarat High Court in Panoli Intermediate (India) (P) Ltd.
Panoli Intermediate (India) Pvt Ltd vs Union Of India & 2 on 13 March, 2015
v. Union of India [Panoli Intermediate (India) (P) Ltd. v.
Union of India, 2015 SCC Online Guj 570 : AIR 2015 Guj
97] and also of the Karnataka High Court in Phoenix Plasts
Co. v. CCE [Phoenix Plasts Co. v. CCE, 2013 SCC Online
Kar 10432 : (2013) 298 ELT 481]. The logic applied in these
decisions proceeds on fallacious premise. For, these
decisions are premised on the logic that provision such as
Section 31 of the 2005 Act, cannot curtail the jurisdiction of
the High Court under Articles 226 and 227 of the
Constitution. This approach is faulty. It is not a matter of
taking away the jurisdiction of the High Court. In a given
____________
https://www.mhc.tn.gov.in/judis
Page No. 7 of 17
W.P.No.22293, 22299 and 22302 of 2023
case, the assessee may approach the High Court before the
statutory period of appeal expires to challenge the
assessment order by way of writ petition on the ground that
the same is without jurisdiction or passed in excess of
jurisdiction - by overstepping or crossing the limits of
jurisdiction including in flagrant disregard of law and rules
of procedure or in violation of principles of natural justice,
where no procedure is specified. The High Court may
accede to such a challenge and can also non-suit the
petitioner on the ground that alternative efficacious remedy
is available and that be invoked by the writ petitioner.
However, if the writ petitioner choses to approach the High
Court after expiry of the maximum limitation period of 60
days prescribed under Section 31 of the 2005 Act, the High
Court cannot disregard the statutory period for redressal of
the grievance and entertain the writ petition of such a party
as a matter of course.
1