Romesh Kumar Dogra v. Income Tax Appellate Tribunal & Ors.
Case at a glance
Outcome
Disposed of
Petition stands disposed of in above terms
Provisions considered
- Income Tax Act, 1961 s. 260A
Judgment
Operative part
CORAM: HON’BLE MR.JUSTICE M.M.KUMAR HON’BLE MR.JUSTICE RAJESH BINDAL Present: Mr.Jang Bahadur Singh, Advocate for the petitioner. JUDGMENT M.M.KUMAR, J. The instant petition has been filed against the order dated 3.7.2006 (Annexure P3) passed by the Income Tax Appellate Tribunal, Chandigarh Bench 'SMC', Chandigarh, on the ground that it was time barred. The petitioner has alternative remedy of appeal under Section 260A of the Income Tax Act, 1961 before the High Court of Judicature of Himachal Pradesh at Shimla as the petitioner is assessed in Himachal Pradesh. The writ petition would not be maintainable in this Court. Therefore, we relegate the petitioner to the remedy of appeal. Petition stands disposed of in above terms. (M.M.KUMAR) Judge May 21, 2007 (RAJESH BINDAL) Judge
Questions this judgment answers
What did the Court decide in this case?
The Court recorded the following disposition: Petition stands disposed of in above terms
Which statutory provisions did this judgment involve?
Income Tax Act, 1961 — s. 260A.
Which court decided this case, and when?
Punjab & Haryana High Court, on 21 May 2007. The bench was M M KUMAR, RAJESH BINDAL.
Precedent status how later indexed judgments have treated this case
No known negative treatment found in the Courts & Cases corpus.
This is a result about the indexed corpus, not a finding that the judgment remains good law. Coverage may be incomplete.