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| The Tax Publishers2019 TaxPub(DT) 8212 (SC) : (2019) 266 TAXMAN 0373 INCOME TAX ACT, 1961
Section 261 Section 47 Section 148
Where the department assessee preferred SLP to appeal against the judgment of Bombay High Court in Kisan Agro Mart (P) Ltd. v. ITO [Writ Petition No. 13955 of 2018, dt. 12-3-2019] : 2020 TaxPub(DT) 548 (Bom-HC), whereby the High Court held that assessee had already availed remedy of appeal by filing substantive appeal before CIT(A) challenging the assessment order and assessee could raise all the grounds as raised in the present petition in substantive appeal filed, therefore, in view of such circumstances, present appeal could not be entertained, the Supreme Court dismissed the SLP.
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Appeal (Supreme Court) - Special leave petition - Reassessment - Validity--Assessment concluded and assessee challenged the said assessment by filing an appeal before CIT(A)
Assessee preferred SLP to appeal against the judgment of Bombay High Court in Kisan Agro Mart (P) Ltd. v. ITO [Writ Petition No. 13955 of 2018, dt. 12-3-2019] : 2020 TaxPub(DT) 548 (Bom-HC), whereby the High Court held that assessee had already availed remedy of appeal by filing substantive appeal before CIT(A) challenging the assessment order and assessee could raise all the grounds as raised in the present petition in substantive appeal filed, therefore, in view of such circumstances, present appeal could not be entertained. Held: The Supreme Court dismissed the SLP.
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