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| The Tax Publishers2019 TaxPub(DT) 8171 (Mad-HC) : (2019) 417 ITR 0453 : (2019) 311 CTR 0518 : (2020) 274 TAXMAN 0241 CONSTITUTION OF INDIA, 1950
Article 226
Alternate remedy was avilable to the writ petitioner, i.e., assessee by way of a statutory appeal to CIT(A) under section 246A and it was a fit case to relegate assessee to alternate remedy. All questions raised by assessee in the instant writ petition, including rounds canvassed and contentions urged were left open and if assessee chooses to file a statutory appeal, th same would be decided by CIT(A).
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Writ - Maintainability - Availability of alternate remedy of filling appeal before CIT(A) -
Assessee claimed weighted deduction under section 35(1)(ii) of donation made by it. AO disallowed deduction on the ground that cash was re-routed to assessee. Assessee challenged this by way of writ petition filed before High Court.Held: Alternate remedy was available to the writ petitioner, i.e., assessee by way of a statutory appeal to CIT(A) under section 246A and it was a fit case to relegate assessee to alternate remedy. All questions raised by assessee in the instant writ petition, including grounds canvassed and contentions urged were left open and if assessee chooses to file a statutory appeal, the same would be decided by CIT(A).
REFERRED :
FAVOUR : Against the assessees.
A.Y. :
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