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1 - 10 of 38 (0.57 seconds)The Black Money (Undisclosed Foreign Income And Assets) And Imposition Of Tax Act, 2015
Section 10 in The Black Money (Undisclosed Foreign Income And Assets) And Imposition Of Tax Act, 2015 [Entire Act]
Section 15 in The Black Money (Undisclosed Foreign Income And Assets) And Imposition Of Tax Act, 2015 [Entire Act]
The Income Tax Act, 1961
Commissioner Of Income Tax & Ors vs Chhabil Dass Agarwal on 8 August, 2013
33. Apart from the above perspective, the Act of 2015 provides
complete machinery for the person aggrieved of any action taken by the
Assessing Officer and the said person could not be permitted to abandon that
machinery and to invoke the jurisdiction of the High Court under Article 226
of the Constitution when he had the adequate remedy open to him by way of
an appeal to the Commissioner of Appeals. The remedy under the statute,
however, must be effective and not a mere formality with no substantial relief.
In the present case, neither have the Petitioners described the available
Page 44 of 46
WP(C) No. 802/2021
Along with connected Matters
alternate remedy under the Act of 2015 as ineffectual and non-efficacious
while invoking the Writ jurisdiction of this Court nor have they ascribed
cogent and satisfactory reasons before the Court so as to enable it to exercise
jurisdiction under Article 226 of the Constitution in tune with the facts and
circumstances of the case. All the contentions of the Petitioners, as raised in
these Petitions, including the issue of jurisdiction, applicability or otherwise
of the act, can very conveniently be dealt with by the Appellate Authority in
tune with the mandate of Sections 15 and 17 of the Act of 2015. Reference, in
this behalf, can be had to the law laid down by the Hon'ble Apex Court in
case titled 'Commissioner of Income Tax & Ors. v. Chhabil Dass
Agarwal' reported as '(2014) 1 SCC 603', as cited by the learned Counsel
representing the Respondent Nos. 2 and 3.
Section 17 in The Black Money (Undisclosed Foreign Income And Assets) And Imposition Of Tax Act, 2015 [Entire Act]
Section 59 in The Black Money (Undisclosed Foreign Income And Assets) And Imposition Of Tax Act, 2015 [Entire Act]
Authorized Officer, State Bank Of ... vs Mathew K.C. on 30 January, 2018
(2018) 3 SCC 85, the principles laid down in Chhabil Dass
Agarwal MANU/SC/0802/2013: (2014) 1 SCC 603 were
reiterated as under:
State Of U.P. & Anr vs U.P. Rajya Khanij Vikas Nigam S.S. & Ors on 2 May, 2008
'38. With respect to the learned Judge, it is neither the
legal position nor such a proposition has been laid down in
Suresh Chandra Tewari that once a petition is admitted, it
cannot be dismissed on the ground of alternative remedy.